View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BP12 Publication ID: Spring 2019 
Title: ●Guidance Under Section 199A (RIC-REIT) 
Abstract:

Guidance on computations necessary in computing the deduction for qualified business income under new 199A relating to qualified REIT dividends passed through RICs.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 1.199A   
Legal Authority: 26 U.S.C. 199A(f)(4)    26 U.S.C. 199A(h)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/08/2019  84 FR 3015   
NPRM Comment Period End  04/09/2019 
Final Action  12/00/2019 
Additional Information: REG-134652-18 Drafting attorney: Frank J. Fisher (202) 317-6850 Reviewing attorney: Wendy L. Kribell (202) 317-6850 Treasury attorney: Audrey Ellis (202) 622-1005 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Frank J. Fisher
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5007,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864
Email: frank.j.fisher@irscounsel.treas.gov