View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO99 | Publication ID: Spring 2019 |
Title: Section 4960 Excise Tax on Tax-Exempt Organization Compensation | |
Abstract:
These regulations implement the new IRC section 4960. They are necessary to provide clarity to taxpayers regarding the meaning of certain terms in the statute and to prevent abusive means of avoiding the tax. |
|
Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Yes | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.4960-1 et seq. (new) 26 CFR 53.4960-1 (new) 26 CFR 301.6684-1 (revision) 26 CFR 1.507-1 (revision) 26 CFR 53.4948-1 (revision) 26 CFR 301.6501(e)-1 (revision) 26 CFR 301.6501(n)-1 (revision) 26 CFR 301.6511(f)-1 (revision) ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 4960 Pub. L. 115-97, sec. 13602 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-122345-18 (NPRM) Drafter attorney: William McNally (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Stephen LaGarde CC:EEE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: William L. McNally Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5039, Washington, DC 20224 Phone:202 317-4579 Fax:855 595-5263 Email: william.l.mcnally@irscounsel.treas.gov |