View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-AW33 | Publication ID: Spring 2001 |
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:
|
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 |