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TREAS/IRS RIN: 1545-BP49 Publication ID: Fall 2020 
Title: Qualified Transportation Fringes and Entertainment Expenses Under Section 274 
Abstract:

Final regulations that provide guidance regarding the disallowance of qualified transportation fringes and entertainment deductions under section 274 of the Internal Revenue Code. These final regulations reflect changes made by the Tax Cuts and Jobs Act. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final 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
Timetable:
Action Date FR Cite
NPRM  06/23/2020  85 FR 37599   
NPRM Comment Period End  08/24/2020 
Final Action  12/00/2020 
Additional Information: REG-119307-19 Drafter attorney: Pat Clinton (202) 317-4651 Reviewer attorney: Deena Devereux (202) 317-4602 Front Office reviewer: Kathrine Abdoo (202) 317-4133 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