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TREAS/IRS RIN: 1545-BH82 Publication ID: Spring 2011 
Title: Amendments 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 sections 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