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TREAS/IRS RIN: 1545-BN56 Publication ID: Fall 2016 
Title: ●Update of Treasury Regulation Section 1.301-1 
Abstract:

This project will update 1.301-1 to reflect amendments to section 301(b)(1).

 
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 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-127523-12 Drafting attorney: Grid Glyer (202) 317-6847 Reviewing attorney: Stephanie D. Floyd (202) 317-6848 Treasury attorney: Brett York (202) 622-1285 CC: CORP
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:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov