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TREAS/IRS RIN: 1545-AQ70 Publication ID: Fall 2016 
Title: Definition of Cash Value 

The regulations will provide rules relating to the cash value taken into account in determining whether a contract qualifies as a life insurance contract for purposes of the Internal Revenue Code.

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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 72    26 U.S.C. 101    26 U.S.C. 7702 to 7702(A)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/15/1992  57 FR 59319   
NPRM Comment Period End  02/26/1993    
Hearing  03/19/1993    
Second NPRM  12/00/2016 
Additional Information: REG-209552-92 (action) Drafting attorney: John E. Glover (202) 317-6995 Reviewing attorney: Alexis MacIvor (202) 317-6995 Treasury attorney: 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:
John E. Glover
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6995