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View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BK13 Publication ID: Fall 2013 
Title: Modifications of Certain Derivative Contracts 
Abstract: These final regulations will address whether assignments of certain derivatives are treated as significant modifications for purposes of section 1001. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1001-4   
Legal Authority: 26 USC 1001    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/22/2011  76 FR 43957   
NPRM Comment Period End  10/20/2011    
Outlines of Topics Due  10/20/2011    
Public Hearing  10/27/2011  76 FR 43957   
Hearing Cancellation  10/25/2011  76 FR 66011   
Final Action  12/00/2013 
Additional Information: REG-109006-11 Drafting attorney: Andrea M. Hoffenson (202) 622-3920 Reviewing attorney: Diana Imholtz (202) 622-3920 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP
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-BK14 
Agency Contact:
Andrea M. Hoffenson
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7053
Fax:202 317-4416

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