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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) 
Abstract:

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
Timetable:
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
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ronald.m.gootzeit@irscounsel.treas.gov