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TREAS/IRS RIN: 1545-BE58 Publication ID: Fall 2008 
Title: Limitation on Transfer of Built-In Losses 
Abstract: This regulation will provide guidance for applying 26 U.S.C. 362(e)(2), relating to the limitation on transfer of built-in losses. 
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 1.362-1   
Legal Authority: 26 USC 362(e)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/23/2006  71 FR 62067   
NPRM Comment Period End  01/22/2007    
Final Action  12/00/2008    
Additional Information: REG-110405-05 Drafting attorney: Filiz A. Serbes (202) 622-3703 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Marc Countryman (202) 622-9858 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-BE59 
Agency Contact:
Filiz A. Serbes
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5428,
Washington, DC 20224
Phone:202 622-7790
Fax:202 622-7492
Email: filiz.a.serbes@irscounsel.treas.gov