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TREAS/IRS RIN: 1545-BH08 Publication ID: Fall 2008 
Title: Non-Accrual Experience Method of Accounting 
Abstract: These regulations deal with the type of methodology that taxpayers should be allowed to use as a self-test for purposes of the non-accrual experience method of accounting. The current regulations contain a reserve section dealing with this self-test requirement. In addition, the regulations deals with the definition and rules surrounding “undue burden” in reference to tracing recoveries under a non-accrual experience method. 
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 1.448-2   
Legal Authority: 26 USC 7805    26 USC 448   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-137868-07 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: No  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