Attorney

1545-AS85 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Mark to Market for Dealers in Securities

The regulations will provide guidance on the mark-to-market method of accounting for securities dealers. For example, the regulations are expected to revise existing guidance to address issues raised by commenters, including issues relating to the identification rules in the existing guidance.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.475(a)-1 26 CFR 1.475(a)-2 26 CFR 1.475(b)-2 26 CFR 1.475(c)-1 26 CFR 1.475(c)-2 26 CFR 1.475-1(d)-1 ... 26 U.S.C. 475 26 U.S.C. 7805 No NPRM 01/04/1995 60 FR 397 NPRM Comment Period End 04/04/1995 Second NPRM 12/00/2023 REG-209724-94 (NPRM) Drafter attorney: Grace Cho (202) 317-4424 Reviewer attorney: Marsha Sabin (202) 317-6945 Treasury attorney: Erika W. Nijenhuis (202) 622-0843 CC:FIP Section 1.475(a)-3 finalized in TD 8700. Section 1.475(b)-4 finalized in TD 8700. Section 1.475(c)-2 finalized in TD 8700. Undetermined No None No No No No 1545-AW06 Related to Grace Cho Attorney 1545 Internal Revenue Service IRS 202 317-6945 855 574-9025 grace.e.cho@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3547, Washington DC 20224