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TREAS/IRS | RIN: 1545-BO35 | Publication ID: Spring 2018 |
Title: Section 132 Line of Business Classification System | |
Abstract:
The regulations will update the classification system used to determine an employer's separate lines of business for purposes of IRC section 132(b) and (c). |
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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: Not subject to, not significant | |
CFR Citation: 26 CFR 1.132-4 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132805-17 Drafter attorney: Jean Casey (202) 317-4774 Reviewer attorney: Lynne Camillo (202) 317-4774 Treasury attorney: Stephen LaGarde (202) 622-1352 CC:TEGE | |
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: Jean M. Casey Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4300, Washington, DC 20224 Phone:202 317-4774 Email: jean.m.casey@irscounsel.treas.gov |