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TREAS/IRS RIN: 1545-BH84 Publication ID: Fall 2009 
Title: Guidance on the Residential Mortgage Insurance Deduction 
Abstract: These temporary regulations provide guidance concerning how to allocate prepaid mortgage insurance premiums to determine the proper deduction in a particular taxable year for individual taxpayer. These temporary regulations also provide guidance to report entities receiving prepaid mortgage insurance premiums in issuing the Form 1098. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.163-11   
Legal Authority: 26 USC 163 (h)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Final Action completed by TD 9449  05/07/2009  74 FR 21256   
Additional Information: REG-107271-08 Drafting attorney: Christopher F. Kane (202) 622-4950 Reviewing attorney: Christopher F. Kane (202) 622-4950 Treasury attorney: Jeanne F. Ross (202) 622-4950 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 
Related RINs: Related to 1545-BD82, Related to 1545-BH83 
Agency Contact:
Christopher F. Kane
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4537,
Washington, DC 20224
Phone:202 622-4950
Fax:202 622-4579
Email: christopher.f.kane@irscounsel.treas.gov