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TREAS/IRS | RIN: 1545-BJ67 | Publication ID: Fall 2018 |
Title: Items of Income of S Corporation | |
Abstract:
Proposed regulations clarify the definition of "items of income" for purposes of IRC section 1366(a)(1)(A). |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 1366 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130438-10 Drafter attorneys: Allison R. Carmody (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 |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BJ68 | |
Agency Contact: Allison R. Carmody General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5313, Washington, DC 20224 Phone:202 317-5256 Fax:855 591-7866 Email: allison.r.carmody@irscounsel.treas.gov |