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TREAS/IRS

RIN: 1545-BH82

Publication ID: Fall 2010

Title: Amendments to 26 CFR Section 1.263(a)-5 Regarding Treatment of Capitalized Costs
Abstract: To reduce the prospect of future controversy, these temporary regulations address the treatment of amounts that facilitate certain tax-free, taxable transactions, and other restructurings and that are required to be capitalized under §§1.263(a) and 1.263(a)-5.
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 263(a)    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite Temporary Regulations  06/00/2011

Additional Information: REG-143640-04 Drafting attorney: Nancy J. Lee (202) 622-4216 Reviewing attorney: Robert M. Casey (202) 622-4950 Treasury attorney: Brandon Carlton (202) 622-6865 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
Related RINs: Related to 1545-BD82
Agency Contact: Nancy J. Erwin Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4579, Washington, DC 20224 Phone:202 317-4617 Email: nancy.j.erwin@irscounsel.treas.gov