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TREAS/IRS RIN: 1545-BK15 Publication ID: Fall 2013 
Title: Nonrecognition of Gain or Loss on Disposition of Installment Obligations 
Abstract: Proposed regulations will provide generally that a taxpayer does not recognize gain or loss under section 453B of the Internal Revenue Code on certain dispositions of an installment obligation if gain or loss is not recognized on the disposition under another provision of the Code. The proposed regulations also will clarify that a taxpayer must recognize gain or loss under section 453B on the satisfaction of an installment obligation when the taxpayer transfers an installment obligation (1) to the corporation that issued the obligation in exchange for stock in the corporation, or (2) to the partnership that issued the obligation in exchange for an interest in the partnership. 
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 1.453B-9 
Legal Authority: 26 USC 453B; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013   
Additional Information: REG-109187-11 Drafting attorney: Arvind Ravichandran (202) 622-4920 Reviewing attorney: Michael J. Montemurro (202) 622-4960 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Arvind Ravichandran
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Wsshington, DC 20224
Phone:202 317-4718
Fax:202 317-4743
Email: arvind.ravichandran@irscounsel.treas.gov

 
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