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TREAS/IRS | RIN: 1545-BH20 | Publication ID: Fall 2008 |
Title: Amending Section 1.1502-13(C)(6)(ii)(C) | |
Abstract: These regulations allow taxpayers to redetermine an intercompany gain under the intercompany transaction regulations in such a manner that the gain is excluded from gross income in certain circumstances to prevent the duplication of gain. | |
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 1.1502-13(C)(6)(ii)(C)(Revision) | |
Legal Authority: 26 USC 1502 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-137573-07 Drafting attorney: John F. Tarrant (202) 622-7790 CC: CORP | |
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-BH21 | |
Agency Contact: John F. Tarrant Attorney Department of the Treasury Internal Revenue Service Room 5428, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7790 Fax:202 622-7492 Email: john.f.tarrant@irscounsel.treas.gov |