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TREAS/IRS RIN: 1545-BM84 Publication ID: Fall 2015 
Title: ●Section 732 and Recourse Liabilities (Temporary) 
Abstract:

This temporary regulation provides guidance concerning when payment obligations are recognized as recourse liabilities under section 1.732-2.

 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.752-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-122855-15 (Temp) Drafting attorney: Caroline Hay 202-317-5051 Reviewing attorney : Marybeth Carchia 202-317-5051 CC:PSI
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-BM83 
Agency Contact:
Caroline Hay
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864
Email: caroline.hay@irscounsel.treas.gov