View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BQ25 Publication ID: Spring 2022 
Title: Continuing Guidance Under Section 163(j) 
Abstract:

This project was previously reported as RIN 1545-BP73. These regulations will provide continuing guidance on 163(j) issues, including issues that were not addressed in the final rule under RIN 1545-BP73.

 
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 1.163(j)-1 to -11   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 163(j)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2023 
Additional Information: REG-112060-19 (NPRM) Drafter attorney: Raphael J. Cohen (202) 317-6938 Reviewer attorney: D. Peter Merkel (202) 317-6938 Treasury attorney: Brett York (202) 622-1085 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BP73 
Agency Contact:
Raphael J. Cohen
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-3756
Email: raphael.j.cohen@irscounsel.treas.gov