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TREAS/IRS RIN: 1545-BE73 Publication ID: Fall 2008 
Title: Information Reporting on Real Estate Transactions 
Abstract: This regulation amends 26 CFR section 1.6045-4 of the Income Tax Regulations by providing that a sale or exchange of an interest in timber for an outright or a lump sum amount is subject to information reporting under 26 U.S.C. section 6045(e). 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
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   
Legal Authority: 26 USC 6011    26 USC 6045    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/29/2007  72 FR 67589   
NPRM Comment Period End  02/27/2008    
Final Action  12/00/2008    
Additional Information: REG-155669-04 Drafting attorney: Julie Hanlon-Bolton (202) 622-7028 Reviewing attorney: James C. Gibbons (202) 622-4910 Treasury attorney: John Parcell (202) 622-2578 CC: PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Julie Hanlon-Bolton
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 622-3040
Fax:202 622-4753
Email: julie.hanlon-bolton@irscounsel.treas.gov