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TREAS/IRS RIN: 1545-BO34 Publication ID: Fall 2019 
Title: Section 414(M) Affiliated Service Group Rules 

The Department of the Treasury and the IRS anticipate issuing regulations under section 414(m) of the Internal Revenue Code to define the term affiliated service group. It is anticipated that an initial ANPRM will describe guidance under consideration and solicit comments on rules for determining whether two or more separate service entities constitute an affiliated service group under section 414(m). The ANPRM will also describe guidance under consideration and solicit comments on whether two unrelated organizations are in a management-type affiliated service group under section 414(m)(5).

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.414(m)-1 (revision)    26 CFR 1.414(m)-2 (revision)    26 CFR 1.414(m)-3 (revision)    26 CFR 1.414(m)-4 (revision)    26 CFR 1.414(m)-5 (new)    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 414(m)    26 U.S.C. 414(o)   
Legal Deadline:  None
Action Date FR Cite
ANPRM  06/00/2020 
Additional Information: REG-132806-17 (ANPRM) Drafter attorney: Anne D. Bolling (202) 317-4148 Reviewer attorney: Pamela R. Kinard (202) 317-4148 Treasury attorney: Amber Salotto (202) 622-6707 CC:EEE
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:
Anne D. Bolling
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846