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TREAS/IRS | RIN: 1545-BH95 | Publication ID: Fall 2008 |
Title: ●Assumption of Liabilities | |
Abstract: Special rules relate to the assumption of certain liabilities under section 358(h). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 385 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-162650-03 Drafting attorney: Robert M. Rhyne (202) 622-7029 Reviewing attorney: Douglas C. Bates (202) 622-8027 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP | |
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-BE67 | |
Agency Contact: Robert M. Rhyne Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5426, Washington, DC 20224 Phone:202 317-6848 Fax:855 561-0923 Email: robert.m.rhyne@irscounsel.treas.gov |