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TREAS/IRS | RIN: 1545-BO70 | Publication ID: Fall 2018 |
Title: Guidance Under Section 199A for Cooperatives | |
Abstract:
This regulation will provide guidance under 199A(g). |
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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: 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 |
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Timetable:
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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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6729 Email: adrienne.m.mikolashek@irscounsel.treas.gov |