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TREAS/IRS | RIN: 1545-BK77 | Publication ID: Spring 2014 |
Title: Special Rule for Determining the Value of the Loss Corporation's Pre-Change Assets | |
Abstract: These proposed regulations contain guidance concerning the value of a loss corporation's pre-change assets under section 382(l)(6). | |
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 1.382-9 | |
Legal Authority: 26 USC 382 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-109935-11 Reviewing attorney: Douglas C. Bates (202) 317-5073 Treasury attorney: Krishna 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: Leah M. Thompson Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5422, Washington, DC 20224 Phone:202 622-7750 Fax:202 622-7555 Email: leah.m.thompson@irscounsel.treas.gov |