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TREAS/IRS | RIN: 1545-BG21 | Publication ID: Spring 2016 |
Title: Section 751(b) Update for Certain Distributions Treated as Sales or Exchanges | |
Abstract:
These are revised regulations under section 751(b) for certain distributions treated as sales or exchanges. |
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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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.751-1 | |
Legal Authority: 26 U.S.C. 751(b) 26 U.S.C. 7605 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-151416-06 Drafting attorneys: Allison R. Carmody (202) 317-5279 and Frank J. Fisher (202) 317-6850 Reviewing attorney: James A. Quinn (202) 317-5279 Treasury attorney: Ossie Borosh (202) 622-0180 CC:PSI | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Allison R. Carmody General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5313, Washington, DC 20224 Phone:202 317-5256 Fax:855 591-7866 Email: allison.r.carmody@irscounsel.treas.gov Frank J. Fisher Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5007, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: frank.j.fisher@irscounsel.treas.gov |