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TREAS/IRS RIN: 1545-BD82 Publication ID: Fall 2008 
Title: Amendments to 26 CFR Section 1.263(a)-5 Regarding Treatment of Capitalized Costs 
Abstract: The IRS and Treasury Department intend to propose regulations to address the treatment of amounts that facilitate certain tax-free and taxable transactions and other restructurings and that are required to be capitalized under section 263(a) and section 1.263(a)-5. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 263(a)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-143640-04 Drafting attorney: Angella L. Warren (202) 622-4950 Reviewing attorney: Robert M. Casey (202) 622-4950 Treasury attorney: Dennis Tingey (202) 622-1335 CC: ITA
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:
Angella L. Warren
Attorney
Department of the Treasury
Internal Revenue Service
Room 4047, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4950
Fax:202 622-4579
Email: angella.l.warren@irscounsel.treas.gov