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TREAS/IRS | RIN: 1545-BH57 | Publication ID: Spring 2016 |
Title: Guidance Under Section 382(h)(6) Regarding Built-In Gains | |
Abstract:
These regulations will provide guidance concerning the treatment of built-in gains and losses under section 382(h) 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: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.382-7 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 382(m) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-162992-03 Drafting attorney: Russell G. Jones (202) 317-6847 Reviewing attorney: Mark S. Jennings (202) 317-6847 Treasury attorney: Kirshna P. Vallabhaneni (202) 622-0835 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Russell G. Jones Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5430, Washington, DC 20224 Phone:202 317-5357 Email: russell.g.jones@irscounsel.treas.gov |