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TREAS/IRS | RIN: 1545-BE39 | Publication ID: Fall 2008 |
Title: Farmer and Fisherman Income Averaging Under the American Jobs Creation Act of 2004 (AJCA) (Temporary) | |
Abstract: The project will amend the farm income averaging regulations under section 1.1301-1 to include the concept of fishing business. | |
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 1301 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-161695-04 Drafting attorney: Amy J. Pfalzgraf (202) 622-4960 Treasury attorney: John Parcell (202) 622-2578 CC: ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BE23 | |
Agency Contact: Amy J. Pfalzgraf Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7006 Email: amy.j.pfalzgraf@irscounsel.treas.gov |