View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BG07 Publication ID: Fall 2014 
Title: Allocation of Costs Under the Simplified Methods 
Abstract: These proposed regulations deal with the simplified options available to taxpayers for allocating additional section 263A costs. 
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: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 263A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/05/2012  77 FR 54482   
NPRM Comment Period End  12/04/2012 
Final Action  03/00/2015 
Additional Information: REG-126770-06 Drafting attorney: Christopher W. Call (202) 317-7007 Reviewing attorney: W. Thomas McElroy, Jr. (202) 317-7007 Treasury attorney: Alexa M. Claybon (202) 622-6865 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Christopher W. Call
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4138,
Washington, DC 20224
Phone:202 317-4664
Fax:202 317-4645
Email: christopher.w.call@irscounsel.treas.gov