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TREAS/IRS

RIN: 1545-BB72

Publication ID: Spring 2003

Title: ●Qualified Interests
Abstract: This regulation amends Examples 5 and 6 of regulation section 25.2702-3(e) to comply with the Tax Court's holding in Walton v. Commissioner, 115 TC. 589 (2000).
Agency: Department of the Treasury(TREAS)	Priority: Info./Admin./Other
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 25
Legal Authority: 26 USC 2702

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/00/2003

Additional Information: REG-163679-02 Drafting attorney: Scott S. Landes (202) 622-3090 Reviewing attorney: George Masnik (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
Agency Contact: Scott S. Landes Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3090