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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. |
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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 13771 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 |
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Timetable:
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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 |