View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BL52 | Publication ID: Fall 2013 |
Title: Guidance Regarding Dispositions of Tangible Depreciable Property | |
Abstract: This document contains proposed regulations under section 168 of the Internal Revenue Code regarding dispositions of property subject to section 168 (MACRS property). The proposed regulations also amend the general asset account regulations. The proposed regulations will affect all taxpayers that dispose of MACRS property. This document also provides notice of a public hearing on these proposed regulations and partially withdraws the proposed regulations published in the Federal Register on December 27, 2011 (76 FR 81128). | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.168(i)-0 26 CFR 1.168(i)-1 26 CFR 1.168(i)-7 26 CFR 1.168(i)-8 | |
Legal Authority: 26 USC 7805 26 USC 168 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-110732-13 Drafting attorney: Patrick Clinton (202) 622-6888 Reviewing attorney: Kathleen Reed (202) 622-3349 Treasury attorney: Scott Mackay (202) 622-3351 CC:ITA:B07 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BE18, Related to 1545-BJ93 | |
Agency Contact: Patrick M. Clinton General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4143, Washington, DC 20224 Phone:202 317-4651 Fax:202 317-4654 Email: patrick.m.clinton@irscounsel.treas.gov |