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TREAS/IRS RIN: 1545-BH64 Publication ID: Fall 2008 
Title: Section 2032 Project 
Abstract: These proposed regulations consider, for section 20.2032-1(c) purposes, the effect of restrictions placed on an asset between the date of death and the alternate valuation date. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20   
Legal Authority: 26 USC 7805    26 USC 2032   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/25/2008  73 FR 22300   
NPRM Comment Period End  07/24/2008    
Next Action Undetermined  To Be Determined    
Additional Information: REG-112196-07 Drafting attorney: Theresa M. Melchiorre (202) 622-3090 Reviewing attorney: Lorraine E. Gardner (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Theresa M. Melchiorre
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4115,
Washington, DC 20224
Phone:202 317-6859
Fax:202 317-4644
Email: theresa.m.melchiorre@irscounsel.treas.gov