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TREAS/IRS | RIN: 1545-BO56 | Publication ID: Spring 2018 |
Title: ●Section 59A Proposed Regulations | |
Abstract:
Proposed regulations providing guidance concerning the base-erosion and anti-abuse tax under section 59A. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time 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 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 59A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-104259-18 Drafting attorney: Sheila N. Ramaswamy (202) 317-6938 Reviewing attorney: Peter M. Merkel (202) 317-6938 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL | |
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: Sheila Ramaswamy Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Fax:202 317-4922 Email: sheila.n.ramaswamy@irscounsel.treas.gov |