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TREAS/IRS | RIN: 1545-BO85 | Publication ID: Fall 2018 |
Title: ●Section 45D New Markets Tax Credit Transaction and Section 332 Liquidation | |
Abstract:
The proposed regulation provides rules related to a section 332 liquidation in connection to a new markets tax credit transaction. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: First time 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 1.45D-1(f) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 45D(i) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112076-18 (NPRM) Drafter attorney: David H. McDonnell (202) 317-4137 Reviewer attorney: Jian Grant (202) 317-4137 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI | |
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: David H. McDonnell Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5106, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: david.h.mcdonnell@irscounsel.treas.gov |