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TREAS/IRS RIN: 1545-BQ41 Publication ID: Fall 2022 
Title: ●Reimbursement and Expense Allowance Arrangements under RRTA 

These regulations clarify that the business expense exception provided by IRC 3231(e)(1)(iii)  is consistent with the standards used throughout employment tax statutes and regulations.

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 
CFR Citation: 26 CFR 31.3231(e)–1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 3231   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2023 
Additional Information: REG-105181-22 (NPRM) Drafter attorney: Kelli Cacciotti (202) 317-6798 Reviewer attorney: Sydney Gernstein (202) 317-6798 Treasury attorney: Andrew Holubeck CC:EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kelli Cacciotti
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW , Room 4310,
Washington, DC 20224
Phone:202 317-6798