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TREAS/IRS | RIN: 1545-BN36 | Publication ID: Spring 2019 |
Title: Electronically Filed Amended Returns | |
Abstract:
These final regulations eliminate the no-aggregation rule in determining the 250 return threshold for filing certain information returns electronically. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 6011, 6721 and 7805(a) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102951-16 (NPRM) Drafter attorney: Casey Conrad (202) 317-5154 Reviewer attorney: Elizabeth Chirich, Branch Chief (202) 317-5399 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:01 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Casey Conrad Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5241, Washington, DC 20224 Phone:202 317-5154 Email: casey.r.conrad@irscounsel.treas.gov |