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TREAS/IRS | RIN: 1545-BN83 | Publication ID: Fall 2017 |
Title: Rehabilitation of Certified Historic Structures, Modify 1.48-12(d) | |
Abstract:
The proposed regulations update the reporting requirement for taxpayers claiming the rehabilitation credit for qualified rehabilitation expenditures from a pass-through entity. The proposed regulations also update the reporting requirements for pass-through entities passing through qualified rehabilitation expenditures. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1, paragraph 1.48-12 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135847-16 Drafting attorney: Barbara J. Campbell (202) 317-5121 Reviewing attorney: Theresa Melchiorre (202) 317-4643 Treasury attorney: Hannah Hawkins, Office of Tax Policy (202) 622-3351 CC:PSI:5 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Barbara J. Campbell Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5106, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: barbara.j.campbell@irscounsel.treas.gov |