1545-BG07 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Allocation of Costs Under the Simplified Methods

These final regulations deal with the simplified options available to taxpayers for allocating additional section 263(A) costs.  Treasury is considering whether we can achieve relevant statutory objectives at a lower cost.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 263(A) No NPRM 09/05/2012 77 FR 54482 NPRM Comment Period End 12/04/2012 Final Action 06/00/2018 REG-126770-06 Drafter attorney: Natasha M. Mulleneaux (202) 317-7007 Reviewer attorney: W. Thomas McElroy, Jr. (202) 317-7007 Treasury attorney: Christopher W. Call (202) 622-6865 CC:ITA No None No No No No Natasha Mulleneaux M. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4663 855 576-2340 natasha.m.mulleneaux@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5111, Washington DC 20224