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TREAS/IRS RIN: 1545-BL24 Publication ID: Fall 2014 
Title: Debt That Is a Position in Personal Property That Is Part of a Straddle 
Abstract:

The proposed regulation provides guidance on when a debt instrument is a position in personal property that is part of a straddle.

 
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 1.1092   
Legal Authority: 26 USC 7805    26 USC 1092(d)-1   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/05/2013  78 FR 54598   
NPRM Comment Period End  11/04/2013 
Completed by TD 9691  08/27/2014  79 FR 51090   
Additional Information: REG-111753-12 Drafting attorney: Mary Brewer (202) 317-4518 Reviewing attorney: Christina Morrison (202) 317-4430 Treasury attorney: Michael Novey (202) 622-1339 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: Split from 1545-AX92, Related to 1545-BK89 
Agency Contact:
Mary J. Brewer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3702,
Washington, DC 20224
Phone:202 317-4518
Fax:202 317-6755
Email: mary.j.brewer@irscounsel.treas.gov