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TREAS/IRS | RIN: 1545-BP32 | Publication ID: Spring 2020 |
Title: Revisions to the Section 168(k) Final Regulations | |
Abstract:
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 was issued on 09/24/2019 on certain aspects of proposed regulations REG-104397-18 as a result of comments received on proposed regulations REG-104397-18. Final regulations REG-104397-18 was issued on 09/24/2019. The final regulations on REG-106808-19 will address the comments received on the proposed regulations REG-106808-19. |
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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: Final 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 |
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Timetable:
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Additional Information: REG-106808-19 (NPRM) Drafting attorney: Elizabeth R. Binder (202) 317-4869 Reviewing attorney: Kathleen Reed (202) 317-4660 Treasury attorney: Colin Campbell (202) 622-2721 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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4869 Fax:855 576-2341 Email: elizabeth.r.binder@irscounsel.treas.gov |