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TREAS/IRS | RIN: 1545-BB71 | Publication ID: Spring 2015 |
Title: Liquidation of an Interest | |
Abstract:
This regulation relates to additional rules for determining when restrictions on liquidation are disregarded in valuing an interest under section 2704 of the Internal Revenue Code. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 25 | |
Legal Authority: 26 U.S.C. 2704(b) 26 U.S.C. 2701(a) 26 U.S.C. 2704(a) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-163113-02 Drafting attorney: John D. MacEachen (202) 317-4642 Reviewing attorney: Leslie H. Finlow (202) 317-4637 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 | |
RIN Data Printed in the FR: No | |
Agency Contact: John D. MacEachen Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4107, Washington, DC 20224-0002 Phone:202 317-6859 Fax:855 591-7866 Email: john.d.maceachen@irscounsel.treas.gov |