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TREAS/IRS RIN: 1545-BO79 Publication ID: Spring 2018 
Title: ●Unrelated Business Taxable Income Separately Computed for Each Trade or Business Activity 
Abstract:

This document will address how unrelated business taxable income within the meaning of  512(a)(1) should be calculated under  512(a)(6) in the case of an organization described in 511(a)(2) with more than one unrelated trade or business.

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-106864-18 (NPRM) Drafter attorney: Jonathan Carter (202) 317-4394 Reviewer attorney: Virginia Richardson (202) 317-4086 Treasury attorney: Elinor Ramey (202) 622-1325 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jonathan A. Carter
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5800
Fax:855 604-6083
Email: jonathan.a.carter@irscounsel.treas.gov