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TREAS/IRS RIN: 1545-BK79 Publication ID: Fall 2013 
Title: Rebate Overpayment Guidance 
Abstract: These temporary regulations will provide guidance for the recovery of rebate overpayments under section 148 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.148-3   
Legal Authority: 26 USC 148    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2013 
Additional Information: REG-148812-11 Drafting attorney: Zoran Stojanovic (202) 622-3980 Reviewing attorney: Johanna Som de Cerff (202) 622-3980 Treasury attorney: Vicky Tsilas (202) 622-1190 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK80 
Agency Contact:
Zoran Stojanovic
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6980
Fax:855 574-9027
Email: zoran.stojanovic@irscounsel.treas.gov