View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BH08 | Publication ID: Fall 2013 |
Title: Nonaccrual Experience Method of Accounting | |
Abstract: These regulations deal with the type of methodology that taxpayers should be allowed to use as a self-test for purposes of the nonaccrual experience method of accounting. The current regulations contain a reserve section dealing with this self-test requirement. In addition, the regulations deals with the definition and rules surrounding "undue burden" in reference to tracing recoveries under a nonaccrual experience method. | |
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 448 26 USC 7805 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-137868-07 Drafting attorney: W. Thomas McElroy (202) 622-4970 Reviewing attorney: Roy A. Hirschhorn (202) 622-4970 Treasury attorney: Alexa M. Claybon (202) 622-6865 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: W. Thomas McElroy, Jr. Jr. Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4528, Washington, DC 20224 Phone:202 622-4970 Fax:202 622-0735 Email: w.thomas.mcelroy@irscounsel.treas.gov |