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TREAS/IRS

RIN: 1545-BM99

Publication ID: Fall 2017

Title: Definition of Political Subdivision
Abstract: The proposed regulations 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: Completed Actions
Major: No	Unfunded Mandates: No
EO 13771 Designation: Deregulatory
CFR Citation: 26 CFR 1.103-1
Legal Authority: 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM and Notice of Public Hearing	02/23/2016	81 FR 8870
NPRM; Correction	03/14/2016	81 FR 13305
NPRM Comment Period End	05/23/2016
Withdrawal of NPRM	10/20/2017	82 FR 48779

Additional Information: REG-129067-15 (NPRM) Drafting attorney: Spence Hanemann (202) 317-6980 Reviewing attorney: Tim Jones (202) 317-6980 Treasury attorney: John Cross (202) 622-1782 CC:FIP
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: 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 Email: spence.w.hanemann@irscounsel.treas.gov