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TREAS/IRS RIN: 1545-BP15 Publication ID: Fall 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: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  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  06/21/2019  84 FR 29114   
NPRM Comment Period End  09/19/2019 
Final Action  09/00/2020 
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 P. Roffenbender
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4706,
Washington, DC 20224
Phone:202 317-6934
Fax:855 584-5146
Email: joshua.p.roffenbender@irscounsel.treas.gov

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