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TREAS/IRS RIN: 1545-BF65 Publication ID: Fall 2008 
Title: Clarification of Section 6411 Regulations Relating to Tentative Carryback Allowance 
Abstract: These proposed amendments to the regulations clarify that, after being computed under the terms of the section 1.6411-2 regulations, a tentative carryback allowance may be reduced under section 1.6411-3 by unassessed amounts. In order to account for the IRS's current organizational structure, the proposed regulations remove the title. 
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 1.6411-2 (Revision)    26 CFR 1.6411-3 (Revision)   
Legal Authority: 26 USC 6411    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/27/2007  72 FR 48952   
NPRM Comment Period End  11/26/2007    
Public Hearing--02/05/2008  01/10/2008  73 FR 1850   
Final Action  12/00/2008    
Additional Information: REG-118886-06 Drafting attorney: Cynthia A. McGreevy (202) 622-4910 Reviewing attorneys: Pamela W. Fuller (202) 622-3600 and Curtis G. Wilson (202) 622-7800 Treasury attorney: Michael Desmond (202) 622-1981 CC: PA: Branch 1
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-BF66 
Agency Contact:
Cynthia A. McGreevy
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4910
Fax:202 927-9248
Email: cynthia.a.mcgreevy@irscounsel.treas.gov