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TREAS/IRS | RIN: 1545-BM64 | Publication ID: Fall 2016 |
Title: Technical Amendments to the Unified Loss Rule (Temporary) | |
Abstract:
Final and temporary regulations modifying consolidated return regulation rules regarding the determination of allowable loss on sub stock. |
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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 1502 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1502 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144260-08 (Temporary) Drafting attorney: Julie Wang (202) 317-5145 Reviewing attorney: Theresa Abell (202) 317-5338 CC:Corp | |
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-BJ28 | |
Agency Contact: Julie Wang Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5140, Washington, DC 20224 Phone:202 317-6975 Email: julie.t.wang@irscounsel.treas.gov |