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TREAS/IRS RIN: 1545-BM94 Publication ID: Fall 2016 
Title: Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038(A) 

This proposed rule will provide guidance treating disregarded entities as corporations for purposes of reporting and recordkeeping obligations under section 6038(A) and related provisions.

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 
CFR Citation: 26 CFR 1.6038(A)    26 CFR 301.7701   
Legal Authority: 26 U.S.C. 6038(A)    26 U.S.C. 7701    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/10/2016  81 FR 28784   
NPRM Comment Period End  08/08/2016 
Final Action  12/00/2016 
Additional Information: REG-127199-15 Drafting Attorney: Ronald M. Gootzeit (202) 317-6937 Reviewing Attorney: Jason T. Smyczek (202) 317-6937 Treasury Attorney: Julia Tonkovich (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Ronald M. Gootzeit
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922