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TREAS/IRS RIN: 1545-BF81 Publication ID: Spring 2011 
Title: Regulation To Delete the Tort Type Rights Test From the Section 104(a)(2) Regulations 
Abstract: These proposed regulations will amend section 1.104(c) of the Income Tax Regulations to reflect the amendments made to section 1.104(a)(2) by sections 1605(a) and (b) of the Small Business Job Protection Act of 1996. The regulations are also amended to delete the requirement that damages qualify for exclusion from gross income under section 104(a)(2) of the Code only if the legal suit, action, or settlement agreement in which the damages are received is based upon tort or tort type rights. 
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   
Legal Authority: 26 USC 104-1(c)    26 USC 7805   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    06/30/2006 
Timetable:
Action Date FR Cite
NPRM  09/15/2009  74 FR 47152   
NPRM Comment Period End  12/14/2009    
Public Hearing - 02/23/2010  01/11/2010  75 FR 1301   
Outlines of Topics Due  02/02/2010    
Final Action  12/00/2011    
Additional Information: REG-127270-06 Drafting attorney: Sheldon A. Iskow (202) 622-4920 Reviewing attorney: Michael J. Montemurro (202) 622-4920 CC: ITA
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 
Agency Contact:
Sheldon A. Iskow
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4920
Fax:202 622-6853
Email: sheldon.a.iskow@irscounsel.treas.gov