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TREAS/IRS | RIN: 1545-BA84 | Publication ID: Fall 2016 |
Title: New Markets Tax Credit, Partnership Issues | |
Abstract:
The regulations will address how the section 45(D) new markets tax credit should be allocated to the partners of a partnership under section 704(b) of the Internal Revenue Code and will address related partnership issues. |
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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: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 45(D) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-131999-02 Drafting attorney: Joseph R. Worst (202) 317-5279 Reviewing attorney: James A. Quinn (202) 317-5279 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Joseph R. Worst Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5026, Washington, DC 20224 Phone:202 317-5279 Fax:202 317-6730 Email: joseph.r.worst@irscounsel.treas.gov James A. Quinn Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5022, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7866 Email: james.a.quinn@irscounsel.treas.gov |