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TREAS/IRS RIN: 1545-BB72 Publication ID: Spring 2004 
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: Previously 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  12/00/2004    
Additional Information: REG-163679-02 Drafting attorney: Julie Ro Kim (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:
Juli Ro Kim
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4113,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: juli.ro.kim@irscounsel.treas.gov