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TREAS/IRS | RIN: 1545-AT46 | Publication ID: Fall 2008 |
Title: Straddles--Miscellaneous Issues | |
Abstract: This regulation clarifies the circumstances in which common stock may be personal property for purposes of section 1092. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 1092 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209768-95 (FI-21-95) Drafting attorney: Mary J. Brewer (202) 622-3960 Reviewing attorney: Christina A. Morrison (202) 622-3950 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Mary J. Brewer Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3702, Washington, DC 20224 Phone:202 317-4518 Fax:202 317-6755 Email: mary.j.brewer@irscounsel.treas.gov |