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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
Action Date FR Cite
NPRM  06/00/2014 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938

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