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TREAS/IRS RIN: 1545-BB82 Publication ID: Spring 2015 
Title: Notional Principal Contracts; Contingent Nonperiodic Payments 
Abstract:

These re-proposed regulations relate to the character and the inclusion into income and deduction of contingent nonperiodic payments made pursuant to a notional principal contract.

 
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    26 CFR 602   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/26/2004  69 FR 8886   
NPRM Comment Period End  05/04/2004    
Second NPRM  09/00/2015 
Additional Information: REG-166012-02 Drafting attorney: Anna H. Kim (202) 317-4431 Reviewing attorney: Christina A. Morrison (202) 317-4430 Alexa Dubert (202) 317-4945 Treasury attorney: Karl Walli (202) 622-3735 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-BK75 
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