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TREAS/IRS | RIN: 1545-BK99 | Publication ID: Fall 2013 |
Title: Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I) | |
Abstract: The proposed regulations provide guidance on the treatment of identified mixed straddles. | |
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: Undetermined |
CFR Citation: 26 CFR 1.1092(b)-6 | |
Legal Authority: 26 USC 7805 26 USC 1092(b)(1) 26 USC 1092(b)(2) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112815-12 Drafting attorney: Pamela Lew (202) 622-3950 Reviewing attorney: Robert B. Williams (202) 622-3950 Treasury attorney: Karl Walli (202) 622-5721 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 | |
Agency Contact: Pamela Lew Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-7053 Fax:855 574-9024 Email: pamela.lew@irscounsel.treas.gov |