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TREAS/IRS RIN: 1545-BJ92 Publication ID: Fall 2016 
Title: Regulations Explaining how to Compute Unrelated Business Taxable Income (UBTI) of Voluntary Employees' Beneficiary Associations (VEBAs) 
Abstract:

Regulations under section 512 were reproposed, clarifying how to compute unrelated business taxable income of voluntary employees' beneficiary associations described in section 501(c)(9). Temporary regulations with a cross-referencing NPRM were issued on January 29, 1986.

 
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: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 512    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/06/2014  79 FR 7110   
NPRM Comment Period End  05/07/2014 
Final Action  12/00/2016 
Additional Information: REG-143874-10 Drafting attorney: Dara Alderman (202) 317-5500 Reviewing attorney: Janet A. Laufer (202) 317-5500 Treasury attorney: CC:TEGE
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:
Dara R. Alderman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846
Email: dara.r.alderman@irscounsel.treas.gov