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TREAS/IRS | RIN: 1545-BK58 | Publication ID: Spring 2016 |
Title: Basis Rules for Stock and Debt | |
Abstract: The proposed regulations provide rules dealing with the computation of basis of stock and debt, including the average basis method, under section 1012 of the Internal Revenue Code. | |
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 1.1012-1 | |
Legal Authority: 26 U.S.C. 1012 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134650-11 Drafting attorney: John B. Lovelace (202) 317-4723 Reviewing attorney: Amy J. Pfalzgraf (202) 317-4716 Treasury attorney: Benjamin Willis (202) 622-2198 CC:ITA | |
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 Lovelace Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4723 Fax:855 576-2339 Email: john.b.lovelace@irscounsel.treas.gov |