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TREAS/IRS RIN: 1545-BP15 Publication ID: Spring 2019 
Title: ●Guidance Under Sections 951(b) and 951A 
Abstract:

Revisions to the regulations under sections 951(b) and 951A, including rules addressing the treatment of domestic partnerships under section 951 and section 951A, and proposed rules relating to the determination of tested income under section 951A.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time 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    26 CFR 1.951-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 951(b)    26 U.S.C. 951A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2019 
Additional Information: REG-101828-19 Drafting attorneys: Joshua Roffenbender, and Melinda Harvey (202) 317-6934 Reviewing attorneys: Kristine Crabtree, and Jeffery Mitchell (202) 317-6934 Treasury attorneys: William W. (Wade) Sutton (202) 622-1785; Gary Scanlon (202) 622-0224 CC:INTL
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:
Joshua Roffenbender
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934

Melinda E. Harvey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Email: melinda.e.harvey@irscounsel.treas.gov