View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO02 | Publication ID: Fall 2018 |
Title: Treatment of Certain Interests Between Members of an Expanded Group | |
Abstract:
The proposed regulations would remove regulations set forth in 26 CFR 1.385-2 that relate to the threshold documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes. |
|
Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Deregulatory | |
CFR Citation: 26 CFR 1.385-1 26 CFR 1.385-2 26 CFR 1.385-3 26 CFR 1.1275-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 385 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-130244-17 (NPRM) Drafter attorney: Austin Diamond-Jones (202) 317-5363 Reviewer attorney: Lisa A. Fuller (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest. | |
RIN Data Printed in the FR: No | |
Agency Contact: Austin Diamond-Jones Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5363 Email: austin.m.diamond-jones@irscounsel.treas.gov |