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TREAS/IRS | RIN: 1545-BN01 | Publication ID: Spring 2019 |
Title: Rules Relating to Refunds of Foreign Tax for Which an Election was Made Under Section 853 | |
Abstract:
This notice of proposed rulemaking will contain proposed rules for the coordination of the requirements under sections 853 and 905(c) when a regulated investment company receives a refund of a foreign tax which was treated as paid by its shareholders under section 853(b)(2). |
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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: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 853 26 U.S.C. 905(c) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130353-15 Drafting attorney: Larry R. Pounders (202) 317-6936 Reviewing attorney: Michael I. Gilman (202) 317-6936 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL | |
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: Larry Pounders Jr. Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Email: larry.r.pounders@irscounsel.treas.gov |