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TREAS/IRS | RIN: 1545-BP22 | Publication ID: Spring 2019 |
Title: ●Guidance Under 1502 and Certain Other Sections | |
Abstract:
Proposed regulations regarding certain issues under section 1502 and involving hybrid arrangements. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time 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 1.1502 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1502 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106013-19 (NPRM) Drafting attorney: Tracy Villecco (202) 317-4965 Reviewing attorney: Shane McCarrick (202) 317-4947 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL:B01 | |
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: Tracy M. Villecco Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4965 Email: tracy.m.villecco@irscounsel.treas.gov |