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TREAS/IRS RIN: 1545-BO70 Publication ID: Fall 2018 
Title: Guidance Under Section 199A for Cooperatives 

This regulation will provide guidance under 199A(g).

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: Yes  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1.199A   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 199A(h)    26 U.S.C. 199A(f)(4)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: PGP-103628-18 (NPRM) Drafter attorney: Adrienne M. Mikolashek (202) 317-6850 Reviewer attorney: Wendy L. Kribell (202) 317-6850 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
Initial (Administrative Startup and /or Capital) Cost: $0  Yearly (Annual Operating) Cost: $0 
Base Year of the Dollar Estimates: 2019  RIN Data Printed in the FR: No 
Agency Contact:
Adrienne M. Mikolashek
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6729