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TREAS/IRS | RIN: 1545-BP23 | Publication ID: Spring 2019 |
Title: ● Disallowance of Certain Deductions Under Section 274 | |
Abstract:
Proposed regulations that provide guidance regarding the disallowance of certain deductions under section 274 of the Internal Revenue Code. These proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers who claim deductions for certain amounts paid or incurred after December 31, 2017. |
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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: Not subject to, not significant | |
CFR Citation: 26 CFR 1.274-12 to 1.274-18 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-100814-19 (NPRM) 1. Drafting attorney:Patrick Clinton, 202-317-4651 2. Reviewing attorney: Deena Devereux, 202-317-4602 3. Treasury attorney: Kim Koch, 202-622-0854 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: Patrick M. Clinton General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4143, Washington, DC 20224 Phone:202 317-4651 Fax:202 317-4654 Email: patrick.m.clinton@irscounsel.treas.gov |