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TREAS/IRS | RIN: 1545-BK66 | Publication ID: Fall 2013 |
Title: Reporting Regulations Under Section 1298(f) | |
Abstract: These proposed regulations will provide guidance on the reporting requirements that apply as a result of the enactment of section 1298(f). Specifically, these regulations will define the general scope of taxpayers that will be subject to the new reporting requirements under section 1298(f). They will also describe certain situations in which such taxpayers will be exempt from the reporting requirements. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.1298-1 | |
Legal Authority: 26 USC 7805 26 USC 1298(f) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-140974-11 Drafting Attorney: Susan E. Massey (202) 622-3840 Reviewing Attorney: Jeffrey Mitchell (202) 622-3840 Treasury Attorney: Arlene Fitzpatrick CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BK67, Related to 1545-BK91 | |
Agency Contact: Susan E. Massey Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Fax:202 317-4982 Email: susan.e.massey@irscounsel.treas.gov |