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TREAS/IRS | RIN: 1545-BJ29 | Publication ID: Fall 2013 |
Title: Elimination of Circular Adjustments to Basis; Absorption of Losses | |
Abstract: Proposed rules revise rules determining the amount of loss attributed to a subsidiary; the method for calculating the amount of a subsidiary's valuable loss in a year that it ceases to be a member. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 1502 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-101652-10 Drafting attorney: Robert M. Rhyne (202)622-7029 Reviewing attorney: Lawrence M. Axelrod (202) 622-7713 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Robert M. Rhyne Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5426, Washington, DC 20224 Phone:202 317-6848 Fax:855 561-0923 Email: robert.m.rhyne@irscounsel.treas.gov |