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TREAS/IRS RIN: 1545-BK75 Publication ID: Fall 2015 
Title: Notional Principal Contracts; Contingent Nonperiodic Payments 
Abstract:

These re-proposed regulations provide guidance on a timing method to take into account income, deduction, gain or loss with respect to a notional principal contract with one or more contingent nonperiodic payments (contingent NPCs) under section 446 of the Internal Revenue Code.

 
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 1.446-3T(j)-(m) (revised and new)   
Legal Authority: 26 U.S.C. 446    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  09/09/2015 
Additional Information: REG-166012-02 Drafting attorney: Anna H. Kim (202) 622-3735 Reviewing attorney: Christina A. Morrison (202) 622-8424 Treasury attorney: Karl 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 
Related RINs: Related to 1545-BB82 
Agency Contact:
Anna H. Kim
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3539,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: anna.h.kim@irscounsel.treas.gov