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TREAS/IRS RIN: 1545-BI37 Publication ID: Fall 2016 
Title: Capitalization and Inclusion in Inventory of Certain Costs 
Abstract:

This is not on business plan.

 
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. 263(A)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  10/03/2011 
Additional Information: REG-144978-08 Drafting attorney: Natasha M. Mulleneaux (202) 622-3967 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:
Natasha M. Mulleneaux
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 317-4663
Fax:855 576-2340
Email: natasha.m.mulleneaux@irscounsel.treas.gov