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TREAS/IRS RIN: 1545-BM99 Publication ID: Fall 2016 
Title: Definition of Political Subdivision 

The proposed regulations will clarify the definition of political subdivision for purposes of tax-exempt bonds and the rules for applying that definition.

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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.103-1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/23/2016  81 FR 8870   
NPRM; Correction  03/14/2016  81 FR 13305   
NPRM Comment Period End  05/23/2016 
Final Action  06/00/2017 
Additional Information: REG-129067-15 (action) Drafting attorney: Spence Hanemann (202) 317-4563 Reviewing attorney: Tim Jones (202) 317-4563 Treasury attorney: John Cross (202) 622-1782 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Spence W. Hanemann
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-4554
Fax:855 574-9023