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TREAS/IRS RIN: 1545-BA82 Publication ID: Spring 2003 
Title: Earnings Calculation for Returned or Recharacterized Contributions 
Abstract: This regulation sets forth a rule for calculating net income attributable to IRA contributions being returned under Code section 408(d)(4) or recharacterized under Code section 408A(d)(6). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/23/2002  67 FR 48067   
Final Action  12/00/2003    
Additional Information: REG-124256-02 Drafting attorney: Cathy A. Vohs (202) 622-6090 Reviewing attorney: Marjorie Hoffman (202) 622-6090 CC:TEGE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Cathy V. Pastor
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6090
Email: cathy.v.pastor@irscounsel.treas.gov