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TREAS/IRS RIN: 1545-BO79 Publication ID: Fall 2020 
Title: Unrelated Business Taxable Income Separately Computed for Each Trade or Business Activity 
Abstract:

This document will address how unrelated business taxable income within the meaning of section 512 should be calculated under section 512(a)(6) in the case of an entity described in section 511(a)(2) or (b)(2) with more than one unrelated trade or business.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 511    26 U.S.C. 512   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/24/2020  85 FR 23172   
NPRM Comment Period End  06/23/2020 
Final Action  12/00/2020 
Additional Information: REG-106864-18 (Final) Drafter attorney: Jonathan Carter (202) 317-4394 Reviewer attorney: Virginia Richardson (202) 317-4086 Treasury attorney: Matthew Giuliano (202) 923-8046 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BP86 
Agency Contact:
Jonathan A. Carter
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5800
Fax:855 604-6083
Email: jonathan.a.carter@irscounsel.treas.gov