View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

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
Action Date FR Cite
NPRM  12/00/2012 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5013,
Washington, DC 20224
Phone:202 622-3060
Fax:202 622-3484