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TREAS/IRS | RIN: 1545-BM05 | Publication ID: Fall 2014 |
Title: ●Definition of Real Estate Investment Trust Real Property | |
Abstract:
The notice of proposed rulemaking will define real property for purposes of section 856. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 856 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-150760-13 Drafting attorney: Andrea Hoffenson 202-317-7053 Reviewing attorney: Jon Silver 202-317-7053 Treasury attorney: Michael Novey 202-622-1339 CC: FIP | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Andrea M. Hoffenson Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7053 Fax:202 317-4416 Email: andrea.m.hoffenson@irscounsel.treas.gov |