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TREAS/IRS RIN: 1545-BB71 Publication ID: Spring 2003 
Title: ●Liquidation of an Interest 
Abstract: This regulation relates to additional rules for determining when applicable restrictions are disregarded in valuing the liquidation of an interest under section 2704 of the Internal Revenue Code. 
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 1   
Legal Authority: 26 USC 2704(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2003    
Additional Information: REG-163113-02 Drafting attorney: John MacEachen (202) 622-7701 Reviewing attorney: George Masnik (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
John D. MacEachen
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4107,
Washington, DC 20224-0002
Phone:202 317-6859
Fax:855 591-7866
Email: john.d.maceachen@irscounsel.treas.gov