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TREAS/IRS | RIN: 1545-BM02 | Publication ID: Spring 2016 |
Title: Election in Respect of Losses Attributable to a Disaster | |
Abstract:
This project involves the issuance of temporary and proposed regulations amending existing section 1.165-11. This relates to the election to accelerate the timing of a loss sustained by taxpayer attributable to a federally declared disaster. |
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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 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 165(i) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-150992-13 Drafting attorney: Daniel Cassano (202) 317-7011 Reviewing attorneys: Norman Rotunno (202) 317-7011 and Brinton Warren (202) 317-7002 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 | |
Related RINs: Related to 1545-BM03 | |
Agency Contact: Daniel Cassano Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20002 Phone:202 317-4848 Fax:855 576-2336 Email: daniel.a.cassano@irscounsel.treas.gov |