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TREAS/IRS RIN: 1545-BM15 Publication ID: Fall 2016 
Title: Allocation and Apportionment of Income and Expense Attributable to Certain Partnership Loans 

This proposed regulation will provide rules for the allocation and apportionment of income and expense attributable to interest paid with respect to a loan to a related partnership.

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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0861(b)    26 U.S.C. 0864(c)    26 U.S.C. 0904(d)    26 U.S.C. 7701(f)    ...   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-112638-14 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Jeffrey L. Parry (202) 317-6936 Treasury attorney: Brett York (202) 622-1285 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM16 
Agency Contact:
Suzanne M. Walsh
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922