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TREAS/IRS RIN: 1545-BK89 Publication ID: Fall 2013 
Title: Debt That Is a Position in Personal Property That Is Part of a Straddle 
Abstract: The temporary regulation provides guidance on when a debt instrument is a position in personal property that is part of a straddle. 
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 1.1092   
Legal Authority: 26 USC 7805    26 USC 1092(d)-1   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-111753-12 Drafting attorney: Mary Brewer (202)622-3960 Reviewing attorney: Christina Morrison (202) 622-8424 Treasury attorney: Michael Novey (202) 622-1339 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Split from 1545-AX92 
Agency Contact:
Mary J. Brewer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3702,
Washington, DC 20224
Phone:202 317-4518
Fax:202 317-6755
Email: mary.j.brewer@irscounsel.treas.gov