1545-BL52 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Regarding Dispositions of Tangible Depreciable Property

This document contains proposed regulations under section 168 of the Internal Revenue Code regarding dispositions of property subject to section 168 (MACRS property). The proposed regulations also amend the general asset account regulations. The proposed regulations will affect all taxpayers that dispose of MACRS property. This document also provides notice of a public hearing on these proposed regulations, and partially withdraws the proposed regulations published in the Federal Register on December 27, 2011 (76 FR 81128).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1.168(i)-0 26 CFR 1.168(i)-1 26 CFR 1.168(i)-7 26 CFR 1.168(i)-8 26 USC 7805 26 USC 168 No NPRM 11/18/2013 78 FR 57547 NPRM Comment Period End 11/18/2013 Completed by TD 9689 08/18/2014 79 FR 48661 REG-110732-13 Drafting attorney: Patrick Clinton (202) 317-7005 Reviewing attorney: Kathleen Reed (202) 317-7005 Treasury attorney: Scott Mackay (202) 622-3351 CC:ITA No None No No No 1545-BE18 Related to 1545-BJ93 Related to Patrick Clinton M. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4651 202 317-4654 patrick.m.clinton@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4143, Washington DC 20224