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TREAS/IRS RIN: 1545-AX28 Publication ID: Fall 1999 
Title: ●Exclusion of Gain on the Sale or Exchange of Principal Residence 
Abstract: This notice of proposed rulemaking reflects changes made by the Taxpayer Relief Act of 1997 to sections 121 and 1034 of the Code relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. 
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: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 121   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/00/1999    
Additional Information: REG-105235-99 Drafting attorney: Sara P. Shepherd (202) 622-4910 Reviewing attorney: David B. Auclair (202) 622-4910 Treasury attorney: Lily Kahng (202) 622-0160 CC:DOM:IT&A
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No 
Included in the Regulatory Plan: No 
Agency Contact:
Sara P. Shepherd
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4231,
Washington, DC 20224
Phone:202 622-4960