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TREAS/IRS RIN: 1545-AW33 Publication ID: Fall 2000 
Title: Section 988--Contingent Debt Instrument 
Abstract: The regulation will prescribe the tax treatment of section 988 debt instruments that provide for contingent payments. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 988   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2000    
Additional Information: REG-106486-98 Drafting attorney: Milton M. Cahn (202) 622-3870 Reviewing attorneys: Jeffrey Dorfman and Rebeca I. Rosenberg (202) 622-3870 Treasury attorney: Je Young Baik (202) 622-1773 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Milton M. Cahn
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:855 576-9225
Email: milton.m.cahn@irscounsel.treas.gov