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TREAS/IRS RIN: 1545-BM42 Publication ID: Spring 2016 
Title: Guidance Under Section 1367 Regarding Basis Ordering Rules of Certain Suspended Losses  
Abstract:

This proposed regulation provides guidance under section 1367 regarding how certain suspended losses are treated under the basis ordering rules.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Not Yet Determined   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-132638-14 Drafting attorney: Caroline Elizabeth Hay (202) 317-5051 Reviewing attorney: Stacy Short (202) 317-5053 Treasury attorney: Benjamin Willis (202) 622-2198 CC:PSI
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 
Agency Contact:
Caroline Hay
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864
Email: caroline.hay@irscounsel.treas.gov