View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BI49 Publication ID: Spring 2009 
Title: ●Accounting for Redemptions of Trading Stamps and Coupons 
Abstract: These proposed regulations provide guidance regarding the application of section 1.451-4 to customer loyalty programs involving trading stamps and premium coupons. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.451-4    26 CFR 1.456-4   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-143968-08 Drafting attorney: David M. Christensen (202) 622-7900 Reviewing attorney: Thomas D. Moffitt (202) 622-7900 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
David M. Christensen
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
Room 4409, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7900
Fax:202 622-0235
Email: david.m.christensen@irscounsel.treas.gov