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TREAS/IRS | RIN: 1545-BF43 | Publication ID: Spring 2015 |
Title: Limitation on Importation of Built-In Losses | |
Abstract:
These regulations will provide guidance for applying 26 U.S.C. 362(e)(1) and 334(b)(1)(B) in adjusting basis to avoid the importation of built-in losses. Proposed regulations were issued with final regulations under 26 U.S.C. 362(e)(2) and 334(b)(1)(B) under RIN 1545-BE58, relating to the limitation of transfer of built-in losses. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 362(e) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-161948-05 Drafting attorney: John P. Stemwedel (202) 317-5072 Reviewing attorney: Theresa A. Abell (202) 317-5338 Treasury attorney: Krishna P. 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 | |
Related RINs: Related to 1545-BE58 | |
Agency Contact: John P. Stemwedel Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5072 Email: john.p.stemwedel@irscounsel.treas.gov |