Attorney

1545-AW06 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities

The regulations will provide guidance on the mark-to-market method of accounting for electing securities traders and electing commodities dealers or traders. For example, the regulations are expected to address simplified procedures for making the mark-to-market elections under section 475.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.475(e)-1 26 CFR 1.475(f)-1 26 CFR 1.475(f)-2 26 CFR 1.475(g)-1 26 U.S.C. 475 26 U.S.C. 7805 No NPRM 01/28/1999 64 FR 4374 NPRM Comment Period End 05/13/1999 Second NPRM 06/00/2024 REG-104924-98 (NPRM) Drafter attorney: Grace Cho (202) 317-4424 Reviewer attorney: Jonathan LaPlante (202) 317-5102 Treasury attorney: Erika W. Nijenhuis (202) 622-0843 CC:FIP Undetermined No None No No No No 1545-AS85 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