1545-BQ19 202210 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 Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies

These regulations provide guidance regarding the treatment of transaction costs listed in section 1.263(a)-5(g).  The regulations are needed to provide certainty to taxpayers as to the treatment of those costs.

]]> Economically Significant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined No 26 CFR 1.263(a)-0 26 CFR 1.263(a)-5 26 CFR 1.446-8 26 U.S.C. 7805 26 U.S.C. 263 26 U.S.C. 446 No NPRM 03/00/2023 REG-127272-20 (NPRM) Drafter attorney: Amy Wei (202) 317-7011 Reviewer attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Tim Powell (202) 923-8059 CC:ITA Undetermined Businesses None No No No No Amy Wei S. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-7011 855 576-2336 amy.s.wei@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4531, Washington DC 20224