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TREAS/IRS | RIN: 1545-BO71 | Publication ID: Fall 2018 |
Title: Guidance Under Section 199A | |
Abstract:
Computational, definitional, and anti-avoidance guidance necessary for computing the deduction for qualified business income of pass-through entities under new section 199A. |
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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: Regulatory | |
CFR Citation: 26 CFR 1.199A | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 199A(f)(4) 26 U.S.C. 199A(h) |
Legal Deadline:
None |
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Timetable:
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Additional Information: PGP-103630-18 Drafter attorney: Benjamin H. Weaver (202) 317-6850 Reviewer attorney: Wendy L. Kribell (202) 317-6850 Treasury attorney: Audrey Ellis (202) 622-2844 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
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: Benjamin H. Weaver General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5012, Washington, DC 20224 Phone:202 317-6024 Fax:855 591-7864 Email: benjamin.h.weaver@irscounsel.treas.gov |