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TREAS/IRS RIN: 1545-BH57 Publication ID: Spring 2014 
Title: Guidance Under Section 382(h)(6) Regarding Built-In Gains 
Abstract: These regulations will provide guidance concerning the treatment of built-in gains and losses under section 382(h) of the Internal Revenue Code. 
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 1.382-7   
Legal Authority: 26 USC 7805    26 USC 382(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-162992-03 Drafting attorney: Russell G. Jones (202) 317-6975 Reviewing attorney: Mark S. Jennings (202) 317-6847 Treasury attorney: Kirshna P. Vallabhaneni (202) 622-0835 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Russell G. Jones
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5430,
Washington, DC 20224
Phone:202 317-5357
Email: russell.g.jones@irscounsel.treas.gov