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TREAS/IRS RIN: 1545-BR18 Publication ID: Fall 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 providing rules regarding the principal place of abode of a qualifying child placed in foster care for purposes of the residency test in section 152(c)(1)(B).

 
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 1.152-4   
Legal Authority: 26 U.S.C. 152    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2025 
Additional Information: REG-103968-23 (NPRM) 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
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