View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BH57 | Publication ID: Fall 2008 |
Title: Guidance Under 382, Including Regs Regarding Built-In Items Under Section 382(h)(6); Built-In Items Under Section 382(h)(6) in Notice 2003-65; Temp Regs June 13, 2007 | |
Abstract: These regulations will provide guidance concerning the treatment of built-in gains and losses under section 382(h) of the Internal Revenue Code. | |
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 1.382-7 | |
Legal Authority: 26 USC 7805 26 USC 382(m) |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-162992-03 Drafting attorney: Keith E. Stanley (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 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 | |
Agency Contact: Keith E. Stanley Attorney-Advisor Department of the Treasury Internal Revenue Service Room 5422, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7750 Fax:202 622-7555 Email: keith.e.stanley@irscounsel.treas.gov |