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TREAS/IRS | RIN: 1545-BK05 | Publication ID: 2012 |
Title: Cost Basis Reporting--Debt and Options | |
Abstract: Pursuant to sections 6045(g) and 6045(h), the regulations will provide basis reporting rules for debt instruments and options. | |
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: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 6045 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102988-11 Drafting attorney: Pamela Lew (202) 622-3950 Reviewing attorney: William E. Blanchard (202) 622-3950 Treasury attorney: Karl Walli (202) 622-5721 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Pamela Lew Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-7053 Fax:855 574-9024 Email: pamela.lew@irscounsel.treas.gov |