View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BH84 | Publication ID: Fall 2008 |
Title: ●Guidance on the Residential Mortgage Insurance Deduction | |
Abstract: These temporary regulations provide guidance concerning how to allocate prepaid mortgage insurance premiums to determine the proper deduction in a particular taxable year for individual taxpayer. These temporary regulations also provide guidance to report entities receiving prepaid mortgage insurance premiums in issuing the Form 1098. | |
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 1.163-11 | |
Legal Authority: 26 USC 163 (h) 26 USC 7805 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-107271-08 Drafting attorney: Angella L. Warren (202) 622-4950 Reviewing attorney: Christopher F. Kane (202) 622-4950 Treasury attorney: Jeanne F. Ross (202) 622-4950 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, Related to 1545-BH83 | |
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 |