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TREAS/IRS | RIN: 1545-BO34 | Publication ID: Fall 2019 |
Title: Section 414(M) Affiliated Service Group Rules | |
Abstract:
The Department of the Treasury and the IRS anticipate issuing regulations under section 414(m) of the Internal Revenue Code to define the term affiliated service group. It is anticipated that an initial ANPRM will describe guidance under consideration and solicit comments on rules for determining whether two or more separate service entities constitute an affiliated service group under section 414(m). The ANPRM will also describe guidance under consideration and solicit comments on whether two unrelated organizations are in a management-type affiliated service group under section 414(m)(5). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Prerule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.414(m)-1 (revision) 26 CFR 1.414(m)-2 (revision) 26 CFR 1.414(m)-3 (revision) 26 CFR 1.414(m)-4 (revision) 26 CFR 1.414(m)-5 (new) ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 414(m) 26 U.S.C. 414(o) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132806-17 (ANPRM) Drafter attorney: Anne D. Bolling (202) 317-4148 Reviewer attorney: Pamela R. Kinard (202) 317-4148 Treasury attorney: Amber Salotto (202) 622-6707 CC:EEE | |
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: Anne D. Bolling Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5422, Washington, DC 20224 Phone:202 317-5500 Fax:855 592-9846 Email: anne.d.bolling@irscounsel.treas.gov |