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TREAS/IRS RIN: 1545-BK58 Publication ID: Fall 2013 
Title: Basis Rules for Stock and Debt 
Abstract: The proposed regulations provide rules dealing with the computation of basis of stock and debt, including the average basis method, under section 1012 of the Internal Revenue Code. 
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 1.1012-1   
Legal Authority: 26 USC 1012    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-134650-11 Drafting attorney: Edward C. Schwartz (202) 622-4960 Reviewing attorney: Amy J. Pfalzgraf (202) 622-4960 Treasury attorney: Cameron Arterton (202) 622-0869 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:
Edward C. Schwartz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4740
Fax:855 576-2339
Email: edward.c.schwartz@irscounsel.treas.gov