RIN Data

TREAS/IRS RIN: 1545-AU06 Publication ID: Spring 1997 
Title: Modification of Bad Debts and Dealer Assignments of Notional Principal Contracts 
Abstract: The proposed regulations will provide guidance to taxpayers that modify the terms of a debt instrument after deducting an amount for partial worthlessness. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda   Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  06/25/1996  61 FR 32728   
NPRM Comment Period End  09/23/1996  61 FR 32728   
Additional Information: REG-209743-94 (FI-59-94) ^PDrafting attorney: Craig Wojay (202) 622-3018. ^PReviewing attorney: Sharon Galm (202) 622-3920. ^PCC:DOM:FI&P ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Craig Wojay
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4729
Fax:855 576-2338
Email: craig.r.wojay@irscounsel.treas.gov