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TREAS/IRS | RIN: 1545-BH82 | Publication ID: Fall 2008 |
Title: ●Amendments to 26 CFR Section 1.263(a)-5 Regarding Treatment of Capitalized Costs | |
Abstract: To reduce the prospect of future controversy, these temporary regulations address the treatment of amounts that facilitate certain tax-free, taxable transactions, and other restructurings and that are required to be capitalized under sections 1.263(a) and 1.263(a)-5. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.263(a)-5 | |
Legal Authority: 26 USC 263(a) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143640-04 Drafting attorney: Angella L. Warren (202) 622-4950 Reviewing attorney: Robert M. Casey (202) 622-4950 Treasury attorney: Dennis Tingey (202) 622-1335 CC: ITA | |
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-BD82 | |
Agency Contact: Angella L. Warren Attorney Department of the Treasury Internal Revenue Service Room 4047, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4950 Fax:202 622-4579 Email: angella.l.warren@irscounsel.treas.gov |