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TREAS/IRS | RIN: 1545-BP79 | Publication ID: Spring 2020 |
Title: ●Guidance Under Section 958 (Rules for Determining Stock Ownership) | |
Abstract:
Guidance under section 958 for determining income inclusions of partners in domestic partnerships. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.958.1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 958 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-104097-20 (NPRM) Drafter attorney: Edward Tracy (202) 317-4993 Reviewer attorney: Leni Perkins (202) 317-6934 Treasury attorney: Wade Sutton (202) 622-1785 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Energy Effects: Statement of Energy Effects planned as required by Executive Order 13211. | Included in the Regulatory Plan: No |
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest. | |
RIN Data Printed in the FR: No | |
Agency Contact: Edward J. Tracy Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4579, Washington, DC 20224 Phone:202 317-6934 Fax:855 584-5146 Email: edward.j.tracyjr@irscounsel.treas.gov |