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TREAS/IRS RIN: 1545-AS38 Publication ID: Spring 1996 
Title: Rules for Certain Rental Real Estate Activities 
Abstract: Final regulations provide guidance for section 469(c)(7) concerning special rules for taxpayers in real property business. Section 469(c)(7) was enacted by OBRA 93. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
CFR Citation: 26 CFR 469   
Legal Authority: 26 USC 7805    26 USC 469   
Timetable:
Action Date FR Cite
NPRM  01/10/1995  60 FR 2557   
Hearing  05/11/1995  60 FR 2557   
Final Action TD 8645  12/22/1995  60 FR 66496   
Additional Information: PS-80-93. ^PDrafting attorney: William M. Kostak (202) 622-3080. ^PReviewing attorney: Donna M. Young (202) 622-3070. ^PRFA: N
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses 
Included in the Regulatory Plan: No 
Agency Contact:
William M. Kostak
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6729
Email: william.m.kostak@irscounsel.treas.gov