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TREAS/IRS RIN: 1545-BI26 Publication ID: Spring 2014 
Title: Prepaid Forward Contracts 
Abstract: The notice of proposed rulemaking explains rules that the IRS and Treasury propose regarding the taxation of prepaid forward contracts. The NPRM invites comments from the public regarding these proposals. 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 446(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2014 
Additional Information: REG-142844-08 Drafting attorney: Andrea Hoffenson (202) 317-6842 Reviewing attorneys: Steve Harrison (202) 317-6842 CC:FIP
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 
Agency Contact:
Andrea M. Hoffenson
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7053
Fax:202 317-4416
Email: andrea.m.hoffenson@irscounsel.treas.gov