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TREAS/IRS RIN: 1545-BO34 Publication ID: Fall 2021 
Title: Section 414(m) Affiliated Service Group Rules 

The Department of the Treasury and the IRS anticipate issuing regulations under section 414(m) of the Internal Revenue Code to define the term affiliated service group. It is anticipated that an initial ANPRM will describe guidance under consideration and solicit comments on rules for determining whether two or more separate service entities constitute an affiliated service group under section 414(m). The ANPRM will also describe guidance under consideration and solicit comments on whether two unrelated organizations are in a management-type affiliated service group under section 414(m)(5).

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.414(m)-1 (revision)    26 CFR 1.414(m)-2 (revision)    26 CFR 1.414(m)-3 (revision)    26 CFR 1.414(m)-4 (revision)    26 CFR 1.414(m)-5 (new)    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 414(m)    26 U.S.C. 414(o)   
Legal Deadline:  None
Action Date FR Cite
ANPRM  12/00/2022 
Additional Information: REG-132806-17 (ANPRM) Drafter attorney: Kara M. Soderstrom (202) 317-6799 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: Amber Salotto (202) 622-6707 CC:EEE
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:
Kara Soderstrom
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6799
Fax:855 604-6086