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TREAS/IRS RIN: 1545-BC22 Publication ID: Fall 2008 
Title: Utility Allowance Regulation Update 
Abstract: This regulation will modify and update utility allowance regulations under section 1.42-10, which provides for an alternative method for computing utility allowances under section 1.42-10(b)(4)(ii). Also, the regulation will provide for annual updates of utility allowances. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 42    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/19/2007  72 FR 33703   
NPRM Comment Period End  09/17/2007    
Public Hearing  10/09/2007  72 FR 33703   
Final Action Completed by TD 9420  07/29/2008  73 FR 43863   
Additional Information: REG-128274-03 Drafting attorney: David A. Selig (202) 622-3040 Reviewing attorney: Paul F. Handleman (202) 622-3040 Treasury reviewer: Jeanne Ross (202) 622-0999 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:
James W. Rider
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: james.w.rider@irscounsel.treas.gov