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TREAS/IRS | RIN: 1545-BN88 | Publication ID: Spring 2019 |
Title: Dividends Received Deduction--Diminished Risk of Loss | |
Abstract:
The proposed regulations will provide guidance under section 246 of the Internal Revenue Code relating to whether a taxpayer is entitled to a dividends received deduction. |
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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 1.246-5 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 246 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133756-14 (NPRM) Drafter attorney: Shawn Tetelman (202) 317-7053 Reviewer attorney: Jeffrey Rodrick (202) 317-3900 Treasury attorney: N/A CC:FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Shawn R. Tetelman Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-7053 Fax:855 574-9024 Email: shawn.r.tetelman@irscounsel.treas.gov |