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Memorandum for the Heads of Executive Departments and Agencies
The Memorandum states that:
(1) Agencies should not send regulations to the Office of Federal Register until the department/agency head appointed by Trump has approved it.
(2) Agencies that have sent regulations to the Office of Federal Register, which has not published them in the Federal Register, must withdraw the regulations.
(3) Regulations that have been published in the Federal Register but have not taken effect are temporarily postponed for 60 days.
Full Memo -
Regulation Withdraw
Affects the following regulations:
REG-136118-15: Centralized partnership audit regime (Sec. 6221, 6222, 6223, 6225, 6226, 6227, 6241)
T.D. 9815/REG-135122-16: Dividend equivalents from sources within the United States (sec. 871, 1441)
T.D. 9817: Qualifying income from activities of publicly traded partnerships with respect to minerals or natural resources (Sec. 7704) -
Summary of Regulation Freeze Impact
Source: Daily Tax Report
