federal_register: 2011-6011

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-6011 Disclosure of Information to State Officials Regarding Tax-Exempt Organizations Proposed Rule This document contains proposed regulations that amend existing regulations to reflect changes to section 6104(c) of the Internal Revenue Code (Code) made by the Pension Protection Act of 2006 (PPA). These rules provide guidance to states regarding the process by which they may obtain or inspect certain returns and return information (including information about final and proposed denials and revocations of tax-exempt status) for the purpose of administering state laws governing certain tax-exempt organizations and their activities. These regulations will affect such exempt organizations, as well as those state agencies choosing to obtain information from the Internal Revenue Service (IRS) under section 6104(c). 2011-03-15 2011 3 https://www.federalregister.gov/documents/2011/03/15/2011-6011/disclosure-of-information-to-state-officials-regarding-tax-exempt-organizations https://www.govinfo.gov/content/pkg/FR-2011-03-15/pdf/2011-6011.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that amend existing regulations to reflect changes to section 6104(c) of the Internal Revenue Code (Code) made by the Pension Protection Act of 2006 (PPA). These rules provide guidance to states regarding the...  

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