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TREAS/IRS RIN: 1545-BK09 Publication ID: Fall 2016 
Title: Application of Section 1022 to General Basis Rules 
Abstract:

The regulation will review and update all Treasury regulations that involve basis rules, and will apply the provisions of section 1022, where appropriate.

 
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: Undetermined 
CFR Citation: 26 CFR 1.1011-1    26 CFR 1.1014-1    26 CFR 1.1015-1   
Legal Authority: 26 U.S.C. 1014 and 1015    26 U.S.C. 1022    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/11/2015  80 FR 26873   
NPRM Comment Period End  08/10/2015 
Final Action  06/00/2017 
Additional Information: REG-107595-11 Drafting attorney: Mayer R. Samuels (202) 317-6859 Reviewing attorney: Lorraine E. Gardner (202) 317-6859 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
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:
Mayer R. Samuels
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4626
Fax:855 591-7866
Email: mayer.r.samuels@irscounsel.treas.gov