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TREAS/IRS RIN: 1545-BP64 Publication ID: Spring 2021 
Title: Additional Guidance Under Section 199A 
Abstract:

Additional computational, definitional, and anti-avoidance guidance regarding the application of section 199A.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.199A   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 199A(f)(4)    26 U.S.C. 199A(h)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2021 
Additional Information: REG-128340-19 (NPRM) Drafter attorney: Margaret Burow (202) 317-5279 Reviewer attorney: Wendy Kribell (202) 317-5033 Treasury attorney: Bryan Rimmke (202) 622-1005 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Margaret Burow
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6683
Fax:855 591-7865
Email: margaret.burow@irscounsel.treas.gov