View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BM65 | Publication ID: Spring 2018 |
Title: Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property | |
Abstract:
These regulations provide guidance under section 50(d)(5) of the Internal Revenue Code (Code) regarding the inclusion in gross income required by a lessee when a lessor elects to treat the lessee as having acquired investment credit property. Specifically, these regulations address the interaction of the income-inclusion rules under section 50(d)(5) of the Code and subchapters K and S of the Code. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.50-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 50(d) |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-102516-15 Drafter attorney: James W. Rider (202) 317-4137 Reviewer attorney: Jian H. Grant (202) 317-4137 Treasury attorney: Hannah B. Hawkins (202) 622-3351 CC:PSI | |
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 | |
Related RINs: Related to 1545-BM74 | |
Agency Contact: James W. Rider Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: james.w.rider@irscounsel.treas.gov |