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TREAS/IRS RIN: 1545-BR64 Publication ID: 2026 
Title: ●Modifications and Simplifications to Regulations under section 263A (TD 9843) 
Abstract:

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.

 
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 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1.263A   
Legal Authority: 26 USC 7805    26 USC 263A(j)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Livia M. Piccolo
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-7007
Fax:855 576-2340
Email: livia.m.piccolo@irscounsel.treas.gov