View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BN51 | Publication ID: Fall 2016 |
Title: ●Special Allocations and United States Property Held by Controlled Foreign Corporations Through Partnerships | |
Abstract:
These proposed regulations will address the treatment of special allocations in the determination of the amount of United States property treated as held by a controlled foreign corporation through a partnership. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.956-4 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0956(d) 26 U.S.C. 0956(e) |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-114734-16 Drafting Attorney: Rose E. Jenkins (202) 317-6934 Reviewing Attorney: Jeffrey G. Mitchell (202) 317-6934 Treasury Attorney: Brian Jenn (202) 622-5967 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
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 |