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TREAS/IRS | RIN: 1545-BH54 | Publication ID: Spring 2009 |
Title: Section 108 Reduction of Tax Attributes for S Corporations | |
Abstract: The proposed regulations will provide guidance on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness that is excluded from gross income under section 108(a). | |
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 108 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102822-08 Drafting attorney: Jennifer Keeney (202) 622-3060 Reviewing attorney: Mary B. Carchia (202) 622-3070 Treasury attorney: Emily Lam (202) 622-5293 CC: PSI | |
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: Jennifer Keeney General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5019, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6729 Email: jennifer.keeney@irscounsel.treas.gov |