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TREAS/IRS | RIN: 1545-BI68 | Publication ID: Spring 2014 |
Title: Carryover of LIFO Inventory Layers Received in Nontaxable Transactions | |
Abstract: Regulations under section 472 regarding dollar-value last-in first-out (LIFO) inventories, including rules for combining pools as a result of change in the method of accounting, certain corporate acquisitions, and certain nonrecognition transactions. | |
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 | |
Legal Authority: 26 USC 381(c)(5)-1 26 USC 472-1 26 USC 472-8 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-117683-09 Drafting attorney: Leo F. Nolan II (202) 317-7007 Reviewing attorney: Martin Scully, Jr. (202) 317-7007 Treasury attorney: Scott Mackay (202) 622-3351 CC:ITA | |
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: Leo F. Nolan II General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7007 Fax:202 317-4654 Email: leo.f.nolan@irscounsel.treas.gov Martin Scully Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4141, Washington, DC 20224 Phone:202 317-7007 Fax:202 317-4654 Email: martin.s.scully@irscounsel.treas.gov |