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TREAS/IRS | RIN: 1545-BI37 | Publication ID: Spring 2009 |
Title: ●Capitalization and Inclusion in Inventory of Certain Costs | |
Abstract: This advance notice of proposed rulemaking will request information and invite comments from the public on issues relating to the regulations under section 263A as they apply to retailers. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Prerule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.263A-2 26 CFR 1.263A-3 | |
Legal Authority: 26 USC 263A 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144978-08 Drafting attorney: Kari L. Fisher (202) 622-6876 Reviewing attorney: Martin Scully (202) 622-8066 Treasury attorney: Eric Lucas (202) 622-0869 CC: ITA | |
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: Kari L. Fisher General Attorney (Tax) Department of the Treasury Internal Revenue Service Room 4139, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6876 Fax:202 622-0735 Email: kari.l.fisher@irscounsel.treas.gov |