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TREAS/IRS | RIN: 1545-BP98 | Publication ID: Spring 2021 |
Title: ●Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster | |
Abstract:
The regulations amend the regulations under 26 U.S.C. 7508A to address the application of new section 7508A(d) of the Internal Revenue Code, relating to the mandatory 60-day postponement of certain time-sensitive acts during a federally declared disaster. The regulations also amend the regulations under 26 U.S.C. 165 to clarify that a federally declared disaster includes an event declared either a major disaster under section 401 of the Stafford Act or an emergency under section 501 of the Stafford Act. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 7508A-1 26 CFR 165-11 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 7508A 26 U.S.C. 165 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115057-20 (NPRM) Drafter attorney: William V. Spatz (202) 317-5461 Reviewer attorney: Jennifer Auchterlonie (202) 317-5210 Treasury attorney: Jarrett Jacinto (202) 622-3505 CC:PA:6 | |
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: William V. Spatz Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5461 Email: william.v.spatz@irscounsel.treas.gov |