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TREAS/IRS

RIN: 1545-BF43

Publication ID: Fall 2013

Title: Limitation on Importation of Built-In Losses
Abstract: These proposed regulations will provide guidance for applying 26 U.S.C. 362(e)(1) in adjusting basis to avoid the importation of built-in losses. These proposed regulations will be issued with proposed regulations under 26 U.S.C. 362(e)(2) under RIN 1545-BE58, relating to the limitation of transfer of built-in losses.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 362(e)    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2013

Additional Information: REG-161948-05 Drafting attorney: John P. Stemwedel (202) 622-7489 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Krishna P. Vallabhaneni (202) 622-0835 CC: CORP
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-BE58
Agency Contact: John P. Stemwedel Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5072 Email: john.p.stemwedel@irscounsel.treas.gov