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TREAS/IRS RIN: 1545-BI26 Publication ID: Spring 2009 
Title: ●Prepaid Forward Contracts 
Abstract: The advanced notice of proposed rulemaking explains rules that the IRS and Treasury are considering and may propose in a notice of proposed rulemaking regarding the taxation of prepaid forward contracts. The ANPRM invites comments from the public regarding these proposals. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 446(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  06/00/2009    
Additional Information: REG-142844-08 Drafting attorney: Diana A. Imholtz (202) 622-6934 Reviewing attorney: David B. Silber (202) 622-3930 CC: FIP
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 
Agency Contact:
Diana Imholtz
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3527,
Washington, DC 20224
Phone:202 622-6934
Fax:202 622-6940
Email: diana.imholtz@irscounsel.treas.gov