View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BP50 | Publication ID: Spring 2020 |
Title: ●Foreign Investors in Qualified Opportunity Zones | |
Abstract:
Proposed revisions to the regulations under section 1400Z-2 addressing eligibility requirements for foreign persons eligible to defer gain under section 1400Z-2(a). |
|
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: Regulatory | |
CFR Citation: 26 CFR 1.1400Z2(a)-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1400Z-2(e)(4) |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-121095-19 (NPRM) Drafting attorney: Kenneth Jeruchim (202) 317-4934 Reviewing attorney: Kenneth Jeruchim (202) 317-4934 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL:B04 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
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: Kenneth A. Jeruchim Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Email: kenneth.a.jeruchim@irscounsel.treas.gov |