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TREAS/IRS | RIN: 1545-BL86 | Publication ID: Fall 2016 |
Title: Treatment of Related Person Factoring Income (Partial Withdrawal) | |
Abstract:
This regulation will withdraw certain paragraphs of proposed Treasury Reg. section 1.956-1, proposed Treasury Reg. section 1.956-2, proposed Treasury Reg. section 1.956-3, and proposed 1.304-4, as contained in notice of proposed rulemaking published in 1988 (INTL-49-86, 53 FR 22186). |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0956(c)(3) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-122387-16 Drafting attorneys: Rose E. Jenkins (202) 317-6934 Reviewing attorney: Jeffrey G. Mitchell (202) 317-6934 Treasury attorneys: Brian Jenn (202) 622-5967 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Rose E. Jenkins Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Fax:855 589-8671 Email: rose.e.jenkins@irscounsel.treas.gov |