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TREAS/IRS RIN: 1545-BJ71 Publication ID: Fall 2010 
Title: ●Update Section 1273 Regulations To Determine When a Debt Instrument Is Publicly Traded 
Abstract: The proposed regulations will update the rules under section 1.1273-2 for determining when a debt instrument is publicly traded. Taxpayers have requested additional guidance under this provision to determine the issue price of the debt instrument for Federal income tax purposes. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1273-2    26 USC 1275(d)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-131947-10 Drafting/Reviewing attorney: William E. Blanchard (202) 622-3950 Treasury attorney: Karl T. Walli (202) 622-5721 CC: FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William E. Blanchard
Senior Level Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-3900
Email: william.e.blanchard@irscounsel.treas.gov