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TREAS/IRS | RIN: 1545-AW33 | Publication ID: Fall 2002 |
Title: 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: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 988 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106486-98 Drafting attorney: Milton M. Cahn (202) 622-3870 Reviewing attorney: Jeffrey Dorfman (202) 622-3870 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | 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 |