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| View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
| TREAS/IRS | RIN: 1545-BI27 | Publication ID: Spring 2016 |
| Title: Severing and Completion Rules for Home Construction Contracts | |
| Abstract: Proposed regulations provide rules for severing long-term construction contracts qualifying as home construction contracts under section 460(e)(6) of the Internal Revenue Code and for determining when these contracts are completed. | |
| 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 | |
| Legal Authority: 26 U.S.C. 7805 26 U.S.C. 460 | |
|
Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-141683-08 Drafting attorney: Brendan P. O'Hara (202) 317-4718 Reviewing attorney: John M. Aramburu (202) 317-7006 CC:ITA | |
| 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: Brendan P. O'Hara Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4718 Fax:855 576-2338 Email: brendan.p.ohara@irscounsel.treas.gov |
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