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TREAS/IRS | RIN: 1545-BK09 | Publication ID: Fall 2014 |
Title: Application of Section 1022 to General Basis Rules | |
Abstract:
The regulation will review and update all Treasury regulations that involve basis rules, and will apply the provisions of section 1022, where appropriate. |
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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 1.1011-1 26 CFR 1.1014-1 26 CFR 1.1015-1 | |
Legal Authority: 26 USC 1014 and 1015 26 USC 1022 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107595-11 Drafting attorney: Mayer R. Samuels (202) 317-6859 Reviewing attorney: Lorraine E. Gardner (202) 317-6859 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI | |
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: Mayer R. Samuels Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4626 Fax:855 591-7866 Email: mayer.r.samuels@irscounsel.treas.gov |