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TREAS/IRS RIN: 1545-BJ07 Publication ID: Fall 2016 
Title: Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities 
Abstract:

The temporary regulations would extend the FICA and FUTA exceptions under section 3121(b)(3)(A), 3127 and 3306(c)(5) of the Internal Revenue Code to entities that are disregarded as separate from their owners for income tax purposes.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31    26 CFR 301   
Legal Authority: 26 U.S.C. 3121    26 U.S.C. 3127    26 U.S.C. 3306    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM by Cross-Reference to Temporary Regulations  11/01/2011  76 FR 67384   
Interim Final Rule: Temporary Regulation  11/01/2011  76 FR 67384   
Final Action: TD 9554  11/01/2011  76 FR 67363   
Final Action: TD 9554 correction  11/10/2011  76 FR 70057   
Final Action: TD 9554 correction  11/17/2011  76 FR 71259   
Final Action: TD 9554 correction  12/17/2011  76 FR 76037   
NPRM Comment Period End  01/30/2012 
Final Action: TD 9670  06/26/2014  79 FR 36204   
Final Action Effective  06/26/2014 
Additional Information: REG-136565-09 Drafting attorney: Andrew K. Holubeck 202 317-4774 Reviewing attorney: Lynne A. Camillo (202) 317-4774 CC: TEGE
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 
Related RINs: Related to 1545-BJ06 
Agency Contact:
Andrew K. Holubeck
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4312,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: andrew.k.holubeck@irscounsel.treas.gov