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TREAS/IRS | RIN: 1545-BO64 | Publication ID: Fall 2018 |
Title: Regulations Under Sections 91 and 245A | |
Abstract:
Regulations will address dividend received deduction issues under section 245A and branch loss recapture issues under section 91. |
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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: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 245A 26 U.S.C. 91 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106282-18 Drafting attorney: Lynlee Baker (202) 317-6937 Reviewing attorney: Robert Williams (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL | |
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: 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 |