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TREAS/IRS | RIN: 1545-BL06 | Publication ID: 2012 |
Title: ●Unamoritized Start-Up Expenses in Section 708(b)(1)(B) Terminations. | |
Abstract: Deductibility of unamoritzed expense under 709 and 195 following a technical termination of a partnership under 708(b)(1)(B). | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 195 26 USC 708 26 USC 709 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-126285-12 Drafting attorney: David Kirk (202) 622-3484 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: David H. Kirk Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5013, Washington, DC 20224 Phone:202 622-3060 Fax:202 622-3484 Email: david.h.kirk@irscounsel.treas.gov |