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TREAS/IRS RIN: 1545-BI37 Publication ID: Spring 2009 
Title: ●Capitalization and Inclusion in Inventory of Certain Costs 
Abstract: This advance notice of proposed rulemaking will request information and invite comments from the public on issues relating to the regulations under section 263A as they apply to retailers. 
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: 26 CFR 1.263A-2    26 CFR 1.263A-3   
Legal Authority: 26 USC 263A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  06/00/2009    
Additional Information: REG-144978-08 Drafting attorney: Kari L. Fisher (202) 622-6876 Reviewing attorney: Martin Scully (202) 622-8066 Treasury attorney: Eric Lucas (202) 622-0869 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:
Kari L. Fisher
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
Room 4139, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6876
Fax:202 622-0735
Email: kari.l.fisher@irscounsel.treas.gov