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TREAS/IRS RIN: 1545-BJ48 Publication ID: Fall 2016 
Title: Application of Section 956 to Transactions Involving Partnerships 

These regulations will address various issues involving the application of section 956 to transactions involving partnerships.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.956-1 to 1.956.4    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7701(l)    26 U.S.C. 0956(e)    26 U.S.C. 0956(d)    26 U.S.C. 0864(d)(8)   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/02/2015  80 FR 53058   
NPRM Comment Period End  12/01/2015 
Final Action  12/00/2016 
Additional Information: REG-155164-09 Drafting attorney: Rose E. Jenkins (202) 317-6934 Reviewing attorney: Jeffrey G. Mitchell (202) 317-6934 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ49 
Agency Contact:
Rose E. Jenkins
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:855 589-8671