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TREAS/IRS | RIN: 1545-AX92 | Publication ID: Fall 2008 |
Title: Capitalization of Interest and Carrying Charges Properly Allocable to Straddles | |
Abstract: These regulations will clarify the types of payments that may be "interest" or "carrying charges" subject to 26 U.S.C. 263(g), clarify the operation of the capitalization rules of 26 U.S.C. 263(g), and also clarify what constitutes "positions" and "losses" subject to 26 U.S.C. 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 263 26 USC 1092 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105801-00 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 |