View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BN60 | Publication ID: Fall 2023 |
Title: Guidance on the Definition of Registered Form | |
Abstract:
The final regulations will provide guidance under section 163 and other sections of the Internal Revenue Code relating to the definitions of registration-required obligation and registered form. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.163-5 26 CFR 1.149(a)-1 26 CFR 1.871-14 26 CFR 46.4701-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 149(a)(3) 26 U.S.C. 163(f) |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-125374-16 (Final) Drafter attorney: Danielle Heavey (202) 317-5931 Reviewer attorney: Diana Imholtz (202) 317-3900 Treasury attorney: Brett York (202) 622-1285 CC:FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal, Local, State, Tribal |
Small Entities Affected: Organizations | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Danielle M. Heavey Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 3547, Washington, DC 20224 Phone:202 317-5931 Fax:855 574-9023 Email: danielle.m.heavey@irscounsel.treas.gov |