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TREAS/IRS | RIN: 1545-BN89 | Publication ID: Spring 2019 |
Title: Section 897(l) Regulations | |
Abstract:
The proposed regulations will provide guidance under section 897(l) regarding requirements for a qualified foreign pension fund. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0897(l) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-109826-17 Drafting attorneys: Logan Kincheloe and Milton Cahn (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Milton M. Cahn Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Fax:855 576-9225 Email: milton.m.cahn@irscounsel.treas.gov Logan Kincheloe Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Email: logan.m.kincheloe@irscounsel.treas.gov |