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TREAS/IRS | RIN: 1545-BF65 | Publication ID: Spring 2009 |
Title: Clarification of Section 6411 Regulations Relating to Tentative Carryback Allowance | |
Abstract: These proposed amendments to the regulations clarify that, after being computed under the terms of the section 1.6411-2 regulations, a tentative carryback allowance may be reduced under section 1.6411-3 by unassessed amounts. In order to account for the IRS's current organizational structure, the proposed regulations remove the title. | |
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 1.6411-2 (Revision) 26 CFR 1.6411-3 (Revision) | |
Legal Authority: 26 USC 6411 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-118886-06 Drafting attorney: Cynthia A. McGreevy (202) 622-4910 Reviewing attorneys: Pamela W. Fuller (202) 622-3600 and Curtis G. Wilson (202) 622-7800 Treasury attorney: Michael Desmond (202) 622-1981 CC: PA: Branch 1 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BF66 | |
Agency Contact: Cynthia A. McGreevy Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4910 Fax:202 927-9248 Email: cynthia.a.mcgreevy@irscounsel.treas.gov |