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TREAS/IRS | RIN: 1545-BB71 | Publication ID: Fall 2008 |
Title: Liquidation of an Interest | |
Abstract: This regulation relates to additional rules for determining when restrictions on liquidation are disregarded in valuing an interest under section 2704 of the Internal Revenue Code. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 25 | |
Legal Authority: 26 USC 2704(b) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-163113-02 Drafting attorney: John D. MacEachen (202) 622-3090 Reviewing attorney: George Masnik (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI | |
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: John D. MacEachen Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4107, Washington, DC 20224-0002 Phone:202 317-6859 Fax:855 591-7866 Email: john.d.maceachen@irscounsel.treas.gov |