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TREAS/IRS RIN: 1545-BK66 Publication ID: Spring 2017 
Title: Reporting Regulations Under Section 1298(f) 
Abstract:

These proposed regulations will provide guidance on the reporting requirements that apply as a result of the enactment of section 1298(f). Specifically, these regulations will define the general scope of taxpayers that will be subject to the new reporting requirements under section 1298(f). They will also describe certain situations in which such taxpayers will be exempt from the reporting requirements.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1298-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1298(f)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/2013  78 FR 79650   
NPRM Comment Period End  03/31/2014 
Final Rule and Removal of Temporary Regulations (Completed by TD 9806)  12/28/2016  81 FR 95459   
Final Rule Effective  12/28/2016 
Additional Information: REG-140974-11 Drafting attorney: Stephen M. Peng (202) 317-6934 Reviewing attorney: Jeffrey Mitchell (202) 317-6934 Treasury attorney: Lindsay Kitzinger (202) 622-1341 CC:INTL
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 
Related RINs: Related to 1545-BK67, Related to 1545-BK91, Related to 1545-BL56 
Agency Contact:
Stephen M. Peng
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: stephen.m.peng@irscounsel.treas.gov