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TREAS/IRS | RIN: 1545-BH93 | Publication ID: Fall 2008 |
Title: ●Allocation of Basis and Consideration Received in Certain Exchanges | |
Abstract: The guidance will address the allocation of basis and consideration received in exchanges to characterize the transaction and determine the basis consequences that follow. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 338 26 CFR 351 26 CFR 356 26 CFR 358 26 CFR 368 26 CFR 1001 | |
Legal Authority: 26 USC 358(b) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-142640-07 Drafting attorney: Rebecca O. Burch (202) 622-7305 Reviewing attorney: T. Ian Russell (202) 622-7108 Treasury attorney: Marc Countryman (202) 622-9858 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: Rebecca O. Burch Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW, Room 5032, Washington, DC 20224 Phone:202 622-7550 Fax:202 622-4111 Email: rebecca.o.burch@irscounsel.treas.gov |