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TREAS/IRS | RIN: 1545-BP36 | Publication ID: Fall 2020 |
Title: Base Erosion and Anti-Abuse Tax Proposed Regulations | |
Abstract:
These regulations provide guidance under section 59A regarding the base erosion and anti-abuse tax. |
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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: Regulatory | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 59A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112607-19 (Final) Drafter attorney: Karen Walny (202) 317-6938 Reviewer attorney: Peter Merkel (202) 317-4919 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL:B05 | |
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: Karen Walny Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4562, Washington, DC 20224 Phone:202 317-6938 Fax:202 317-4922 Email: karen.walny@irscounsel.treas.gov |