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TREAS/IRS | RIN: 1545-BG76 | Publication ID: Fall 2018 |
Title: Patented Tax Strategy Transactions | |
Abstract:
These regulations provide rules relating to the disclosure of reportable transactions under 26 U.S.C. 6011. These regulations add the patented transactions category of reportable transactions. The regulations affect taxpayers participating in the patented transactions category of reportable transactions under 26 U.S.C. 6011, material advisors responsible for disclosing reportable transactions under section 26 U.S.C. 6111, and material advisors responsible for keeping lists under 26 U.S.C. 6112. |
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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: Long-Term Actions |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 26 CFR 301 | |
Legal Authority: 26 U.S.C. 6011 26 U.S.C. 6111 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-129916-07 Drafter attorney: Charles D. Wien (202) 317-5279 Reviewer attorney: Stacy L. Short (202) 317-5279 Treasury attorney: N/A CC:PSI | |
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 | |
Related RINs: Related to 1545-BG78 | |
Agency Contact: Charles D. Wien Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5026, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: charles.d.wien@irscounsel.treas.gov |