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TREAS/IRS RIN: 1545-BO33 Publication ID: Fall 2018 
Title: Tax on Self-Employment Income of Limited Partners 
Abstract:

Provide rules regarding the application of self-employment tax to limited liability companies.

 
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 (revision)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1402   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2019 
Additional Information: REG-132737-17 (NPRM) Drafter attorney: Sydney Gernstein (202) 317-6798 Reviewer attorney: Michael Swim (202) 317-6798 Treasury attorney: Stephen La Garde (202) 622-1352 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sydney L. Gernstein
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4312,
Washington, DC 20224
Phone:202 317-6798
Email: sydney.l.gernstein@irscounsel.treas.gov