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:
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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 |