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TREAS/IRS | RIN: 1545-BF53 | Publication ID: Fall 2008 |
Title: Security Held for Investment | |
Abstract: This is a notice of proposed rulemaking relating to whether a security is held for investment and excluded from the application of section 475(a) 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: Long-Term Actions |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 475(b) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-253307-96 Drafting attorney: Robert B. Williams (202) 622-3960 Reviewing attorney: Alice M. Bennett (202) 622-3950 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP | |
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: Robert B. Williams Jr. Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: robert.williams@irscounsel.treas.gov |