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TREAS/IRS RIN: 1545-BR20 Publication ID: Spring 2024 
Title: ●Base erosion and anti-abuse tax(Section 610 Review) 
Abstract:

These regulations provide guidance under section 59A regarding the base erosion and anti-abuse tax, including guidance regarding reporting of qualified derivatives payments.

 
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 
RFA Section 610 Review: Section 610 Review 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 59A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM   11/00/2024 
Additional Information: REG-107895-24 (NPRM) Drafter attorney: Sheila Ramaswamy (202) 317-6938 Drafter reviewer: D. Peter Merkel (202) 317-6938 Treasury attorney: Jonathan Galin (TBD) INTL
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: Yes 
Agency Contact:
Sheila Ramaswamy
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: sheila.n.ramaswamy@irscounsel.treas.gov