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TREAS/IRS | RIN: 1545-BP52 | Publication ID: Fall 2020 |
Title: Guidance Under Section 152 for Changes Made by TCJA | |
Abstract:
This project will amend regulations under section 152 to take account of changes enacted in the Tax Cuts and Jobs Act. See Notice 2018-70. These regulations will withdraw 1.152-3(d)(2) of proposed regulations issued in January 2017 (REG-137604-07) and provide updated rules. |
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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: Other | |
CFR Citation: 26 CFR 1.152-2 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 152 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-118997-19 (NPRM) Drafter attorney: Victoria Driscoll (202) 317-4722 Reviewer attorney: Christina Glendening (202) 317-4746 Treasury attorney: Catherine Hughes (202) 622-9407 CC:ITA:4 | |
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 | |
Related RINs: Related to 1545-BI35 | |
Agency Contact: Victoria J. Driscoll General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4722 Fax:855 576-2338 Email: victoria.j.driscoll@irscounsel.treas.gov |