1545-BR64 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Modifications and Simplifications to Regulations under section 263A (TD 9843)

The proposed regulation would modify and simplify the section 263A rules previously provided in TD 9843 relating to the definition of section 471 costs, the treatment of negative section 263A costs, and the simplified allocation methods applicable to producers.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Deregulatory 26 CFR 1.263A 26 USC 7805 26 USC 263A(j) No NPRM 12/00/2026 REG-110200-25 Drafting attorney: Livia Piccolo, (202) 317-7007 Reviewing attorney: Anna Gleysteen, (202) 317-7007 Treasury attorney: Daniel Penrith, (202) 679-2039, Heather Harman, (202) 622-2623 CC: ITA No None No No No No Livia Piccolo M. Attorney 1545 Internal Revenue Service IRS 202 317-7007 855 576-2340 livia.m.piccolo@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224