View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BP32 Publication ID: Fall 2019 
Title: ●Revisions to the Section 168(k) Final Regulations 

Proposed regulations REG-104397-18 were issued on 8/8/2018, and provide rules for implementing modifications to 26 U.S.C. 168(k) made by the enactment of Pub. L. 115-97 (Tax Cuts and Jobs Act of 2017). Proposed regulations REG-106808-19 will repropose certain aspects of proposed regulations REG-104397-18 as a result of comments received on proposed regulations REG-104397-18.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: First time 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 1.168(k)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 168(k)    Pub. L. 115-97 (2017 Tax Cuts and Jobs Act)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-106808-19 (NPRM) Drafting attorney: Elizabeth R. Binder (202) 317-4869 Reviewing attorney: Kathleen Reed (202) 317-4660 Treasury attorney: Ellen Martin (202) 622-1011 CC:ITA
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:
Elizabeth R. Binder
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4869
Fax:855 576-2341