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TREAS/IRS RIN: 1545-BI33 Publication ID: Spring 2024 
Title: Taxes on Taxable Distributions Under Section 4966 
Abstract:

Final regulations under section 4966 regarding excise taxes on taxable distributions made by sponsoring organizations from donor advised funds, and on the agreement of certain fund managers to the making of such distributions.

 
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 53   
Legal Authority: 26 U.S.C. 4966    26 U.S.C. 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/14/2023  88 FR 77922   
NPRM Comment Period End  02/15/2024 
Public Hearing  05/06/2024  89 FR 14792   
Final Action  12/00/2024 
Additional Information: REG-142338-07 (Final) Drafter attorney: Christopher Hyde (202) 317-6171 Reviewer: Taina Edlund (202) 317-4541 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Public Comment URL: www.regulations.gov  
RIN Data Printed in the FR: No 
Agency Contact:
Christopher Hyde
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,,
Washington, DC 20224
Phone:202 317-6171
Fax:855 604-6083
Email: christopher.a.hyde@irscounsel.treas.gov