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TREAS/IRS | RIN: 1545-BL11 | Publication ID: Spring 2016 |
Title: Deferral of Section 987 Gain and Loss | |
Abstract:
This proposed guidance will be released in conjunction with final and temporary regulations under section 987 and discusses the recognition and deferral of certain section 987 gain or loss. |
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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: No |
CFR Citation: 26 CFR 1.987-1 (revised) 26 CFR 1.987-2 (new) 26 CFR 1.987-3 (revised) 26 CFR 1.987-4 (revised) 25 CFR 1.987-6 (revised) 26 CFR 1.987-7 (revised) 26 CFR-1.987-8 (revised) 26 CFR 1.987-12 (new) 26 CFR-1.987-13 (new) (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0987 26 U.S.C. 0989(c) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128276-12 Drafting attorney: Anthony J. Marra (202) 317-6938 Reviewing attorney: Steven D. Jenson (202) 317-6938 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL | |
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 | |
Related RINs: Related to 1545-AM12, Related to 1545-BL12 | |
Agency Contact: Anthony J. Marra Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Email: anthony.j.marra@irscounsel.treas.gov |