United States Government Publishing Office
publisher
pbl
distributor
dst
United States
National Archives and Records Administration
Office of the Federal Register
author
aut
Government Organization
text
government publication
eng
FR
Regulatory Information
2001_register
executive
2015-10-13
article
Definition of Disqualified Person
Proposed Rules
D09002ee1bdf998e3
D09002ee1bdf9996c
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations to narrow the definition of the term disqualified person for section 1031 like-kind exchanges. The regulations are in response to recent changes in the federal banking law, especially the repeal of section 20 of the Glass- Steagall Act of 1933. The regulations will affect the eligibility of certain persons to serve as escrow holders of qualified escrow accounts, trustees of qualified trusts, or as qualified intermediaries. This document also provides notice of a public hearing on these proposed regulations.
66 FR 3924
https://www.govinfo.gov/app/details/FR-2001-01-17/01-624
01-624
fr17ja01-26
RIN 1545-AY19
4830-01-P
Reg-107175-00
https://www.govinfo.gov/app/details/FR-2001-01-17/01-624
https://www.govinfo.gov/content/pkg/FR-2001-01-17/html/01-624.htm
https://www.govinfo.gov/content/pkg/FR-2001-01-17/pdf/01-624.pdf
Income Taxes
Reporting and Recordkeeping Requirements
2 p.
3924
3925
66 FR 3924
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AY19
RIN 1545-AY19
Definition of Disqualified Person; Federal Register Vol. 66, Issue
PRORULE
01-624
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2001-04-17
2001-06-05
Reg-107175-00
4830-01-P
01-624
Notice of proposed rulemaking and notice of public hearing.
This document contains proposed regulations to narrow the definition of the term disqualified person for section 1031 like-kind exchanges. The regulations are in response to recent changes in the federal banking law, especially the repeal of section 20 of the Glass- Steagall Act of 1933. The regulations will affect the eligibility of certain persons to serve as escrow holders of qualified escrow accounts, trustees of qualified trusts, or as qualified intermediaries. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by April 17, 2001. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for June 5, 2001, at 10 a.m. must be received by May 15, 2001.
Concerning the proposed regulations, J. Peter Baumgarten, at (202) 622-4950; concerning submissions of comments, the hearing, or to be placed on the building access list to attend the hearing, Treena Garrett, at (202) 622-7190 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Disqualified person; definition,
http://www.irs.ustreas.gov
Federal Register
Vol. 66, no. 11
Office of the Federal Register, National Archives and Records Administration
2001-01-17
continuing
daily
deposited
born digital
726 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2001-01-17
P0b002ee18db67413
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr17ja01
https://www.govinfo.gov/app/details/FR-2001-01-17
https://www.govinfo.gov/content/pkg/FR-2001-01-17/pdf/FR-2001-01-17.pdf
https://www.govinfo.gov/content/pkg/FR-2001-01-17/xml/FR-2001-01-17.xml
fdlp
3853
4605
DGPO
2015-10-13
2023-05-05
FR-2001-01-17
machine generated
eng
FR
FR-2001-01-17
66
11