View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO18 | Publication ID: Fall 2018 |
Title: Treatment of Certain Interests in Corporations as Stock or Indebtedness | |
Abstract:
Changes to regulations issued under section 385 to treat certain interests in a corporation as stock or indebtedness in accordance with Executive Order 13789. |
|
Agency: Department of the Treasury(TREAS) | Priority: Economically Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Yes | Unfunded Mandates: No |
EO 13771 Designation: Deregulatory | |
CFR Citation: 26 CFR 1.385-1 26 CFR 1.385-3 26 CFR 1.385-3T 26 CFR 1.385-4 26 CFR 1.385-4T 26 CFR 1.701-2 26 CFR 1.752-2 26 CFR 1.752-2T 26 CFR 1.1275-1 | |
Legal Authority: 26 U.S.C. 385 26 U.S.C. 7805 26 U.S.C. 701 26 U.S.C. 1502 26 U.S.C. 1504(a)(5)(A) 26 U.S.C. 7701(l) |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-132700-17 Drafting attorney: Lynlee Baker (202) 317-6937 Reviewing attorney: Ray Stahl (202) 317-4917 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL | |
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 | |
Agency Contact: Lynlee Baker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5409, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: lynlee.c.baker@irscounsel.treas.gov |