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TREAS/IRS

RIN: 1545-BF65

Publication ID: Fall 2010

Title: Clarification of Section 6411 Regulations Relating to Tentative Carryback Allowance
Abstract: These proposed amendments to the regulations clarify that, after being computed under the terms of section 1.6411-2 regulations, a tentative carryback allowance may be reduced under section 1.6411-3 by unassessed amounts. In order to account for the IRS's current organizational structure, the proposed regulations remove the title.
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 USC 6411    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  08/27/2007  72 FR 48952    NPRM Comment Period End  11/26/2007     Public Hearing  02/05/2008     Final Action Completed by TD 9499  08/24/2010  75 FR 51934

Additional Information: REG-118886-06 Drafting attorney: Elizabeth A. Mezheritsky (202) 622-3600 Reviewing attorneys: Pamela W. Fuller (202) 622-3600 and Curtis G. Wilson (202) 622-7800 Treasury attorney: Michael Desmond (202) 622-1981 CC: PA: Branch 3
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-BF66
Agency Contact: Elizabeth K. Mezheritsky Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3600 Email: elizabeth.k.mezheritsky@irscounsel.treas.gov