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TREAS/IRS RIN: 1545-BM75 Publication ID: Fall 2015 
Title: ●Covered Asset Acquisitions (Temporary) 
Abstract:

This temporary regulation will provide rules applicable to covered asset acquisitions described in section 901(m).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time 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. 7805(b)    26 U.S.C. 901(m)(7)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-129128-14 Drafting Attorney: Jeffrey L. Parry (202) 317-6934 Reviewing Attorney: Barbara A. Felker (202) 317-6934 CC:INTL
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-BM36 
Agency Contact:
Jeffrey L. Parry
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.l.parry@irscounsel.treas.gov