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TREAS/IRS | RIN: 1545-BK75 | Publication ID: Spring 2014 |
Title: Notional Principal Contracts; Contingent Nonperiodic Payments | |
Abstract: These temporary regulations provide guidance on an elective mark-to-market method to take into account income, deduction, gain or loss with respect to a notional principal contract with one or more contingent nonperiodic payments (contingent NPCs) under section 446 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: No |
CFR Citation: 26 CFR 1.446-3T(j)-(m) (revised and new) | |
Legal Authority: 26 USC 446 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-166012-02 Drafting attorney: Anna H. Kim (202) 622-3735 Reviewing attorney: Christina A. Morrison (202) 622-8424 Treasury attorney: Karl Walli (202) 622-5721 CC: FIP | |
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-BB82 | |
Agency Contact: Anna H. Kim Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3539, Washington, DC 20224 Phone:202 317-6842 Fax:855 574-9023 Email: anna.h.kim@irscounsel.treas.gov |