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TREAS/IRS RIN: 1545-BL12 Publication ID: Spring 2015 
Title: Deferral of Section 987 Gain or Loss (Temporary) 
Abstract: This temporary guidance will be released in conjunction with final and proposed regulations under section 987 and discusses the deferral of certain section 987 gain or loss. 
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 1.987-5 (revised)    26 CFR 1.987-5T (new)    26 CFR 1.987-12 (revised)    26 CFR 1.987-12T (new)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0987    26 U.S.C. 0989(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-128276-12 Drafting attorney: Anthony J. Marra (202) 622-3870 Reviewing attorney: Steven D. Jenson (202) 622-3870 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL
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 
Related RINs: Related to 1545-AM12, Related to 1545-BL11 
Agency Contact:
Anthony J. Marra
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Email: anthony.j.marra@irscounsel.treas.gov

Steven D. Jensen
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938