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TREAS/IRS | RIN: 1545-BE58 | Publication ID: Fall 2008 |
Title: Limitation on Transfer of Built-In Losses | |
Abstract: This regulation will provide guidance for applying 26 U.S.C. 362(e)(2), relating to the limitation on transfer of built-in losses. | |
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 1.362-1 | |
Legal Authority: 26 USC 362(e) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-110405-05 Drafting attorney: Filiz A. Serbes (202) 622-3703 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP | |
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 | |
Related RINs: Related to 1545-BE59 | |
Agency Contact: Filiz A. Serbes Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5428, Washington, DC 20224 Phone:202 622-7790 Fax:202 622-7492 Email: filiz.a.serbes@irscounsel.treas.gov |