View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BJ71 Publication ID: Spring 2011 
Title: Update Section 1273 Regulations To Determine When a Debt Instrument Is Publicly Traded 
Abstract: The final 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1273    26 USC 1275(d)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/07/2011  76 FR 1101   
Outline of Topics  03/04/2011    
NPRM Comment Period End  03/08/2011    
Public Hearing Cancelled  03/22/2011  76 FR 15887   
Public Hearing  04/13/2011    
Final Action  12/00/2011    
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: No  Government Levels Affected: None 
Federalism: No 
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