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TREAS/IRS RIN: 1545-BM11 Publication ID: Fall 2015 
Title: Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition  
Abstract:

These final and temporary regulations will provide rules for determining W-2 wages of a taxpayer when the taxpayer makes an acquisition or disposition.

 
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 1.199-2T   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 199   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Rule, Completed by TD 9731  08/27/2015  80 FR 51939   
Final Rule Effective  08/27/2015 
Additional Information: REG-114322-14 Drafting attorney: James A. Holmes (202) 317-4137 Reviewing attorney: Paul Handelman (202) 317-4137 Treasury attorney: Ken Beck (202) 622-2844 CC:PSI
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-BI90 
Agency Contact:
David A. Selig
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5105,
Washington, DC 20224
Phone:202 317-5015
Fax:855 591-7868
Email: david.a.selig@irscounsel.treas.gov