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TREAS/IRS | RIN: 1545-BO25 | Publication ID: Spring 2020 |
Title: Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | |
Abstract:
This document will finalize proposed regulations pertaining to the withholding and reporting obligations of withholding agents that make deemed distributions under section 305(c) of the Internal Revenue Code. The proposed regulations were published in the Federal Register on April 13, 2016, as part of REG-133673-15, RIN 1545-BN07. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 305(c) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132880-17 Drafting attorney: Subin Seth (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 Treasury attorney: N/A 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 | |
Related RINs: Related to 1545-BN07 | |
Agency Contact: Alan S. Williams Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6941 Email: alan.s.williams@irscounsel.treas.gov |