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TREAS/IRS RIN: 1545-AX28 Publication ID: Spring 2003 
Title: Exclusion of Gain on the Sale or Exchange of Principal Residence 
Abstract: These regulations reflect 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 121   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/10/2000  65 FR 60136   
Public Hearing  01/23/2001    
Final Action Completed by TD 9030  12/24/2002  67 FR 78358   
Additional Information: REG-105235-99 Drafting attorney: Sara P. Shepherd (202) 622-4960 Reviewing attorney: J. Charles Strickland (202) 622-4960 Treasury attorney: Eric Sam Juan (202) 622-0224 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: 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