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TREAS/IRS | RIN: 1545-BM76 | Publication ID: Fall 2016 |
Title: Treatment of Deferred Revenue in Taxable Asset Sales | |
Abstract:
This document contains proposed regulations under section 461(h) of the Internal Revenue Code that address the treatment of liabilities related to deferred revenue which are assumed by a buyer in a taxable asset sale. |
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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 1.461-4 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 461(h)(2) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115420-15 Drafting attorney: Jason Kristall (202) 317-4874 Reviewing attorney: Jeffrey Rodrick (202) 317-4732 Treasury attorney: CC:ITA | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jason Kristall Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:855 576-2339 Email: jason.d.kristall@irscounsel.treas.gov |