View Rule

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

TREAS/IRS RIN: 1545-AS85 Publication ID: Fall 2016 
Title: Mark to Market for Dealers in Securities 

The regulations address the relationship between mark-to-market accounting and accrual of stated interest, discount and premium, and between mark-to-market accounting and the tax treatment of bad debts. The regulations also provide that securities are to be marked to market upon disposition by a dealer and the exemption from marking to market in certain securitization transactions.

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. 475    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/04/1995  60 FR 397   
NPRM Comment Period End  04/04/1995    
Second NPRM  12/00/2016 
Additional Information: REG-209724-94 (NPRM) Drafting attorney: Marsha Sabin (202) 317-6945 Reviewing attorney: William E. Blanchard (202) 317-3900 Treasury attorney: Karl Walli (202) 622-5721 CC: FIP Sections 1.475(a)-3 finalized in TD 8700. Sections 1.475(b)-4 finalized in TD 8700. Sections 1.475(c)-2 finalized in TD 8700.
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 
Related RINs: Related to 1545-AW06 
Agency Contact:
Marsha A. Sabin
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6945
Fax:855 574-9025