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TREAS/IRS

RIN: 1545-AQ70

Publication ID: Fall 2016

Title: Definition of Cash Value
Abstract: The regulations will provide rules relating to the cash value taken into account in determining whether a contract qualifies as a life insurance contract for purposes 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: No
CFR Citation: 26 CFR 1
Legal Authority: 26 U.S.C. 72 26 U.S.C. 101 26 U.S.C. 7702 to 7702(A) 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/15/1992	57 FR 59319
NPRM Comment Period End	02/26/1993
Hearing	03/19/1993
Second NPRM	12/00/2016

Additional Information: REG-209552-92 (action) Drafting attorney: John E. Glover (202) 317-6995 Reviewing attorney: Alexis MacIvor (202) 317-6995 Treasury attorney: CC:FIP
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 E. Glover General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6995 Email: john.e.glover@irscounsel.treas.gov