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TREAS/IRS | RIN: 1545-BG07 | Publication ID: Fall 2008 |
Title: Allocation of Costs Under the Simplified Methods | |
Abstract: These proposed regulations deal with the simplified options available to taxpayers for allocating additional section 263A costs. | |
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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.263A-1 TO 1.263a-3 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-126770-06 Drafting attorney: W. Thomas McElroy (202) 622-4970 Reviewing attorney: Roy A. Hirschhorn (202) 622-4970 Treasury attorney: Brandon Carlton (202) 622-6865 CC: ITA | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: W. Thomas McElroy, Jr. Jr. Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4528, Washington, DC 20224 Phone:202 622-4970 Fax:202 622-0735 Email: w.thomas.mcelroy@irscounsel.treas.gov |