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TREAS/IRS | RIN: 1545-BF43 | Publication ID: Spring 2009 |
Title: Limitation on Importation of Built-In Losses | |
Abstract: These proposed regulations will provide guidance in adjusting basis to avoid the importation of built-in losses. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.362-1 | |
Legal Authority: 26 USC 362(e) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-161948-05 Drafting attorney: Jean R. Brenner (202) 622-4732 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jean R. Broderick Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5431, Washington, DC 20224 Phone:202 317-6848 Email: jean.r.broderick@irscounsel.treas.gov |