View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BI27 Publication ID: Fall 2016 
Title: Severing and Completion Rules for Home Construction Contracts 
Abstract:

Proposed regulations provide rules for severing long-term construction contracts qualifying as home construction contracts under section 460(e)(6) of the Internal Revenue Code and for determining when these contracts are completed.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 460   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Merged With 1545-BG70  09/01/2016 
Additional Information: REG-141683-08 (NPRM) Drafting attorney: Brendan P. O'Hara (202) 317-4718 Reviewing attorney: John M. Aramburu (202) 317-7006 Drafting attorney: name, phone number 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 
Agency Contact:
Brendan P. O'Hara
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338
Email: brendan.p.ohara@irscounsel.treas.gov