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TREAS/IRS | RIN: 1545-BI49 | Publication ID: Spring 2009 |
Title: ●Accounting for Redemptions of Trading Stamps and Coupons | |
Abstract: These proposed regulations provide guidance regarding the application of section 1.451-4 to customer loyalty programs involving trading stamps and premium coupons. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.451-4 26 CFR 1.456-4 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143968-08 Drafting attorney: David M. Christensen (202) 622-7900 Reviewing attorney: Thomas D. Moffitt (202) 622-7900 CC: ITA | |
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: David M. Christensen General Attorney (Tax) Department of the Treasury Internal Revenue Service Room 4409, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7900 Fax:202 622-0235 Email: david.m.christensen@irscounsel.treas.gov |