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TREAS/IRS RIN: 1545-AT46 Publication ID: Spring 2009 
Title: Straddles--Miscellaneous Issues 
Abstract: This regulation clarifies the circumstances in which common stock may be personal property for purposes of section 1092. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 1092   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/02/1995  60 FR 21482   
NPRM Comment Period End  07/31/1995    
Final Action  12/00/2009    
Additional Information: REG-209768-95 (FI-21-95) Drafting attorney: Mary J. Brewer (202) 622-3960 Reviewing attorney: Christina A. Morrison (202) 622-3950 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP
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 
Agency Contact:
Mary J. Brewer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3702,
Washington, DC 20224
Phone:202 317-4518
Fax:202 317-6755
Email: mary.j.brewer@irscounsel.treas.gov