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TREAS/IRS | RIN: 1545-AQ70 | Publication ID: Spring 2016 |
Title: Definition of Cash Value | |
Abstract:
The regulations will provide rules relating to the cash value taken into account in determining whether a contract qualifies as a life insurance contract for purposes of the Internal Revenue Code. |
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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. 72 26 U.S.C. 101 26 U.S.C. 7702 to 7702A 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209552-92 (FI-25-92) Drafting attorney: John E. Glover (202) 317-6995 Reviewing attorney: Alexis MacIvor (202) 317-6995 CC: FIP | |
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 | |
Agency Contact: John E. Glover General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6995 Email: john.e.glover@irscounsel.treas.gov |