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TREAS/IRS RIN: 1545-BR18 Publication ID: Spring 2024 
Title: ●Definition of Dependent, Temporary Absence and Foster Care Placement 
Abstract:

The proposed regulation would propose clarifying language in the definition of temporary absence due to incarceration for purposes of various provisions of the Code and for determining when a qualifying child placed in foster care is temporarily absent from the principal place of abode for purposes of the residency test in section 152(c)(1)(B).

 
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 1.152-4   
Legal Authority: 26 U.S.C. 152    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2024 
Additional Information: Drafting attorney: Alina Lewandowski (202) 317-4670 Reviewing Attorney: Amy Pfalzgraf 202-317-4716 Treasury Attorney: Catherine Hughes 202-622-9407 and Maria Dooner (202) 622-7680 CC:ITA; REG-103968-23 (NPRM)
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alina N. Lewandowski
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 4234,
Washington, DC 20224
Phone:202 317-4670
Fax:855 576-2339
Email: alina n. lewandowski@irscounsel.treas.gov