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TREAS/IRS | RIN: 1545-BP92 | Publication ID: Fall 2020 |
Title: ●Section 245A and Related Provisions | |
Abstract:
Regulations providing rules governing the application of the dividends received deduction under section 245A and related provisions. |
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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: Other | |
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 245A (g) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-15792-20 (NPRM) Drafter attorney: Logan Kincheloe (202) 317-6075 Reviewer: Robert Williams (202) 317-4956 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL:04 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest. | |
RIN Data Printed in the FR: No | |
Agency Contact: Logan Kincheloe Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Email: logan.m.kincheloe@irscounsel.treas.gov |