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TREAS/IRS | RIN: 1545-BM63 | Publication ID: Spring 2016 |
Title: Election to Include in Income in Year of Transfer | |
Abstract:
Revision of section 1.83-2(c) to remove the requirement that taxpayers attach a copy of a 83(b) election to their tax return for the year in which the property subject to the election was transferred. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.83-2(c) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 83 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135524-14 Drafting attorney: Michael Hughes (202) 317-4578 Reviewing attorney: Thomas Scholz (202) 317-5600 CC:TEGE | |
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: Michael B. Hughes Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4578 Email: michael.b.hughes@irscounsel.treas.gov |