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TREAS/IRS | RIN: 1545-BG07 | Publication ID: Fall 2014 |
Title: Allocation of Costs Under the Simplified Methods | |
Abstract: These proposed regulations deal with the simplified options available to taxpayers for allocating additional section 263A costs. | |
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 | |
Legal Authority: 26 USC 7805 26 USC 263A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-126770-06 Drafting attorney: Christopher W. Call (202) 317-7007 Reviewing attorney: W. Thomas McElroy, Jr. (202) 317-7007 Treasury attorney: Alexa M. Claybon (202) 622-6865 CC:ITA | |
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: Christopher W. Call General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4138, Washington, DC 20224 Phone:202 317-4664 Fax:202 317-4645 Email: christopher.w.call@irscounsel.treas.gov |