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TREAS/IRS | RIN: 1545-BH56 | Publication ID: Fall 2008 |
Title: Basis of Property Acquired in Certain Nonrecognition Transactions | |
Abstract: This regulation will provide temporary and proposed regulations clarifying the basis rules under section 956 relating to certain nonrecognition transactions. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 856(e) 26 USC 367(b) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102122-08 Drafting attorney: John H. Seibert (202) 622-3860 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 Treasury attorney: Jose Murillo (202) 622-5166 CC: INTL | |
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 | |
Related RINs: Related to 1545-BH58 | |
Agency Contact: John H. Seibert Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 Email: john.h.seibert@irscounsel.treas.gov |