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TREAS/IRS RIN: 1545-BR84 Publication ID: 2026 
Title: ●Simplifying the Cost Offset Methods Under Sections 451(b) and (c) 
Abstract:

The proposed regulation would modify and simplify the elective cost offset methods provided in Treas. Reg. 1.451-3(c) and -8(e).

 
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: Undetermined  Unfunded Mandates: Undetermined 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1.451-3    26 CFR 1.451-8   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 451   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2026 
Additional Information: REG-117055-25 Drafting attorney: Morgan Lawrence, (202) 317-6112 Reviewing attorney: Ronald Goldstein, (202) 317-4887, Robert Testoff, (202) 317-6841 Treasury attorney: Heather Harman, (202) 622-2623, Daniel Penrith, (202) 679-2039 CC: ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BO68, Related to 1545-BO78 
Agency Contact:
Robert Testoff
Senior Level Counsel (IT&A)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6841
Fax:855 574-9031
Email: robert.a.testoff@irscounsel.treas.gov