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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 |
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Timetable:
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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 Email: andrea.m.hoffenson@irscounsel.treas.gov |