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TREAS/IRS RIN: 1545-BJ67 Publication ID: Fall 2016 
Title: Items of Income of S Corporation 
Abstract:

Proposed regulations clarify the definition of "items of income" for purposes of IRC section 1366(a)(1)(A).

 
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 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 1366    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-130438-10 Drafting attorneys: Allison R. Carmody (202) 317-5279 Reviewing attorney: Stacy L. Short (202) 317-5279 Treasury attorney: not assigned CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ68 
Agency Contact:
Allison R. Carmody
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5313,
Washington, DC 20224
Phone:202 317-5256
Fax:855 591-7866
Email: allison.r.carmody@irscounsel.treas.gov