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TREAS/IRS | RIN: 1545-BP49 | Publication ID: Spring 2020 |
Title: ●Qualified Transportation Fringes and Entertainment Expenses Under Section 274 | |
Abstract:
Proposed regulations that provide guidance regarding the disallowance of qualified transportation fringes and entertainment deductions under section 274 of the Internal Revenue Code. These proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers who claim deductions for certain amounts paid or incurred after December 31, 2017. |
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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: Not subject to, not significant | |
CFR Citation: 26 CFR 1.274-11 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-119307-19 (NPRM) Drafting attorney: Pat Clinton (202) 317-4651 Reviewer attorney: Deena Devereux (202) 317-4602 Front Office reviewer: Julie Hanlon-Bolton (202) 317-5107 Treasury reviewer: Kim Koch (202) 622-0854 CC:ITA | |
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: Patrick M. Clinton General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4143, Washington, DC 20224 Phone:202 317-4651 Fax:202 317-4654 Email: patrick.m.clinton@irscounsel.treas.gov |