View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BL13 | Publication ID: Spring 2015 |
Title: Income and Currency Gain or Loss With Respect to a Section 987 QBU | |
Abstract: These final and temporary regulations will provide guidance on determining items of income or loss of a taxpayer with respect to a section 987 QBU and the timing, amount, character, and source of 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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.985-5 (revision) 26 CFR 1.987-1-10 (new) 26 CFR 1.861-9T (revision) 26 CFR 1.988-1 (revision) 26 CFR 1.988-4 (revision) 26 CFR 1.989(a)-1 (revision) 26 CFR 1.989(c)-1 (revision) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0987 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-208270-86 Drafting attorney: Sheila N. Ramaswamy (202) 317-6938 Reviewing attorney: Steven Jensen (202) 317-6938 Treasury attorney: Brian Jenn 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-BL11, Related to 1545-BL12, Related to 1545-AM12 | |
Agency Contact: Sheila Ramaswamy Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Fax:202 317-4922 Email: sheila.n.ramaswamy@irscounsel.treas.gov |