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TREAS/IRS RIN: 1545-BI37 Publication ID: Spring 2011 
Title: Capitalization and Inclusion in Inventory of Certain Costs 
Abstract: This advance notice of proposed rulemaking requested information and invited comments from the public on issues relating to the regulations under section 263A as they apply to retailers. Two comments were received. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 263A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  06/00/2012    
Additional Information: REG-144978-08 Drafting attorney: Kari L. Fisher (202) 622-6876 Reviewing attorney: W. Thomas McElroy, Jr. (202) 622-4970 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