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TREAS/IRS | RIN: 1545-BO89 | Publication ID: Fall 2019 |
Title: State and Local Tax (SALT) Credits and Charitable Contributions | |
Abstract:
Revising 26 CFR 1.170A regarding disallowance of the charitable contribution deduction for payments in exchange for consideration. |
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Agency: Department of the Treasury(TREAS) | Priority: Economically Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: Yes | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.170A-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 170 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112176-18 (NPRM) Drafter attorney: Mon Lam (202) 317-4859 Reviewer attorney: Merrill Feldstein (202) 317-4902 Treasury attorney: Elinor Ramey (202) 622-1325 CC:ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State, Tribal |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Mon Lam Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4859 Fax:855 576-2337 Email: mon.l.lam@irscounsel.treas.gov |