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TREAS/IRS | RIN: 1545-BQ83 | Publication ID: Fall 2024 |
Title: Substantiation Requirements and Qualified Non personal Use Vehicles | |
Abstract:
Proposed regulations relating to qualified non personal use vehicles as defined in section 274(i) of the Internal Revenue Code. Qualified non personal use vehicles are excepted from the substantiation requirements of section 274(d) that apply to listed property as defined in section 280F(d)(4). These proposed regulations add unmarked service vehicles used by firefighters or members of a rescue squad or ambulance crew as a new type of qualified non personal use vehicle. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.274-5 | |
Legal Authority: 26 U.S.C. 7805 Pub. L. 99-44, sec. 2 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106595-22-22 (NPRM) Drafting attorney: Stephanie L. Caden (202) 317-4570 Reviewing attorney: Andrew Holubeck (202) 317-4787 Treasury attorney: Boyd Brown (771) 201-0022 CC:EEE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal, Local, State, Tribal |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BH65 | |
Agency Contact: Stephanie Caden Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4010, Washington, DC 20224 Phone:202 317-4774 Email: stephanie.l.caden@irscounsel.treas.gov |