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TREAS/IRS RIN: 1545-AT46 Publication ID: Fall 2016 
Title: Definition of Personal Property for Purposes of the Straddle Rules 
Abstract:

This regulation clarifies the circumstances in which common stock may be personal property for purposes of section 1092.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 1092    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/02/1995  60 FR 21482   
NPRM Comment Period End  07/31/1995    
Outlines of Topics Due  08/09/1995    
Public Hearing  08/30/1995    
Merged With RIN 1545-AX92  09/02/2016 
Additional Information: REG-209768-95 (FI-21-95) Drafting attorney: Mary J. Brewer (202) 622-6293 Reviewing attorney: Robert B. Williams (202) 622-3960 Treasury attorney: Michael Novey (202) 622-1339 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 
Related RINs: Merged with 1545-AX92 
Agency Contact:
Mary J. Brewer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3702,
Washington, DC 20224
Phone:202 317-4518
Fax:202 317-6755
Email: mary.j.brewer@irscounsel.treas.gov