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TREAS/IRS RIN: 1545-BN55 Publication ID: Fall 2016 
Title: ●Guidance Under Section 851 Relating to Investments in Stock and Securities 

The proposed regulations provide guidance under section 851 of the Internal Revenue Code relating to the income test and the asset diversification test that are used to determine whether a corporation may qualify as a regulated investment company.

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 1.851-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-123600-16 (NPRM) Drafting attorney: Matthew Howard (202) 317-7053 Reviewer attorney: Pam Lew (202) 317-7053 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Matthew P. Howard
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024