View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO70 | Publication ID: Spring 2018 |
Title: ●Guidance Under Section 199A (Definitions) | |
Abstract:
This regulation will provide definitional guidance necessary in computing the deduction for quailed business income of pass-thru entities under new 199A. |
|
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: Regulatory | |
CFR Citation: 26 CFR 1.199A | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 199A(h) 26 U.S.C. 199A(f)(4) |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: PGP-103628-18 (NPRM) Drafter attorney: Adrienne M. Mikolashek (202) 317-6850 Reviewer attorney: Wendy L. Kribell (202) 317-6850 Treasury attorney: Audrey Ellis (202) 622-2844 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 | |
Agency Contact: Adrienne M. Mikolashek Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6729 Email: adrienne.m.mikolashek@irscounsel.treas.gov |