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TREAS/IRS RIN: 1545-BK99 Publication ID: Spring 2014 
Title: Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I) 
Abstract: The proposed regulations provide guidance on the treatment of identified mixed straddles. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.1092(b)-6   
Legal Authority: 26 USC 7805    26 USC 1092(b)(1)    26 USC 1092(b)(2)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/02/2013  78 FR 46854   
NPRM Comment Period End  10/31/2013 
Final Action  12/00/2014 
Additional Information: REG-112815-12 Drafting attorney: Pamela Lew (202) 622-3950 Reviewing attorney: Robert B. Williams (202) 622-3950 Treasury attorney: Karl Walli (202) 622-5721 CC: FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Pamela Lew
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: pamela.lew@irscounsel.treas.gov