View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BL09 | Publication ID: Spring 2019 |
Title: Estate Planning Entities as S Corporation Shareholders | |
Abstract:
This regulation will discuss whether foreign estates, life estates, and usufructs are eligible S corporation shareholders. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
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: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1361 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-131861-12 Drafter attorney: Meghan Howard (202) 317-5279 Reviewer attorney: Bradford Poston (202) 317-6852 Treasury attorney: N/A CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest. | |
RIN Data Printed in the FR: No | |
Agency Contact: Meghan M. Howard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5024, Washington, DC 20224 Phone:202 317-5279 Email: meghan.m.howard@irscounsel.treas.gov |