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TREAS/IRS | RIN: 1545-BM69 | Publication ID: Fall 2018 |
Title: Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | |
Abstract:
This regulation will provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under the passive foreign investment company rules. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 1297(b)(2)(B) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-108214-15 Drafting attorney: Josephine H. Firehock (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 Treasury attorney: Lindsay Kitzinger (202) 622-1341 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Josephine H. Firehock Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4932 Fax:855 589-8672 Email: josephine.firehock@irscounsel.treas.gov |