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| View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
| TREAS/IRS | RIN: 1545-BH57 | Publication ID: Fall 2010 |
| Title: Guidance Under Section 382(h)(6) Regarding Built-In Gains | |
| Abstract: These regulations will provide guidance concerning the treatment of built-in gains and losses under section 382(h) of the Internal Revenue Code. | |
| Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
| RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
| Major: No | Unfunded Mandates: Undetermined |
| CFR Citation: 26 CFR 1.382-7 | |
| Legal Authority: 26 USC 7805 26 USC 382(m) | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-162992-03 Drafting attorney: Keith E. Stanley (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP | |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
| Federalism: No | |
| Included in the Regulatory Plan: No | |
| RIN Data Printed in the FR: No | |
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Agency Contact: Keith E. Stanley Attorney-Advisor Department of the Treasury Internal Revenue Service Room 5422, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7750 Fax:202 622-7555 Email: keith.e.stanley@irscounsel.treas.gov |
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