View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BM02 Publication ID: Fall 2014 
Title: ●Election in Respect of Losses Attributable to a Disaster 
Abstract:

This project involves the issuance of temporary and proposed regulations amending existing section 1.165-11. This relates to the election to accelerate the timing of a loss sustained by taxpayer attributable to a federally declared disaster.

 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 165(i)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/00/2015 
Additional Information: REG-150999-13 Drafting attorney: Daniel Cassano 202-317-7011 Reviewing attorneys: Norman Rotuno 202-317-7011 Brenda Wilson 202-317-7002 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM03 
Agency Contact:
Daniel Cassano
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20002
Phone:202 317-4848
Fax:855 576-2336
Email: daniel.a.cassano@irscounsel.treas.gov