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TREAS/IRS

RIN: 1545-BA05

Publication ID: Fall 2001

Title: ●Conforming Amendments to Section 446
Abstract: Proposed regulations regarding the treatment of the consolidated return intercompany transaction rules as a method of accounting.
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: No
CFR Citation: 26 CFR 446
Legal Authority: 26 USC 446    26 USC 1502

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2001

Additional Information: REG-125161-01 Drafting attorney: Marie C. Milnes-Vasquez (202) 622-7770 Reviewing attorney: Edward Cohen (202) 622-7770 Treasury attorney: Audrey Nacamuli (202) 622-5721 CC:CORP
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
Agency Contact: Marie Milnes-Vasquez Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7530