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TREAS/IRS | RIN: 1545-BL11 | Publication ID: Fall 2013 |
Title: Deferral of Section 987 Gain and Loss | |
Abstract: This proposed guidance will be released in conjunction with final regulations (RIN 1545-BL12) under section 987. This guidance will defer section 987 gain or loss arising from the transfer of assets between members of a controlled group. | |
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: No |
CFR Citation: 26 CFR 1.987-5 (Revised) 26 CFR 1.987-5T (New) 26 CFR 1.987-8 (Revised) 26 CFR 1.987-8T (New) | |
Legal Authority: 26 USC 7805 26 USC 0987 26 USC 0989(c) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128276-12 Drafting Attorney: Anthony J. Marra (202) 622-3870 Reviewing Attorney: Steven D. Jenson (202) 622-3870 Treasury Attorney: Brian Jenn (202) 622-5967 CC:INTL | |
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 | |
Related RINs: Related to 1545-AM12, Related to 1545-BL12 | |
Agency Contact: Anthony J. Marra Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Email: anthony.j.marra@irscounsel.treas.gov |