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TREAS/IRS | RIN: 1545-BO73 | Publication ID: Spring 2018 |
Title: ●Rules Regarding Business Interest Limitation Under Section 163(j) | |
Abstract:
Drafting regulations regarding the business interest limitation under section 163(j). |
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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 1.163(j) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 163(j) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106089-18 (NPRM) Drafter attorney: Zachary King (202) 317-4875 Reviewer attorney: Brinton Warren (202) 317-6314 Treasury attorney: Ellen Martin (202) 622-6865 CC:ITA | |
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: Zachary King Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4875 Email: zachary.t.king@irscounsel.treas.gov |