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TREAS/IRS RIN: 1545-BB71 Publication ID: Fall 2016 
Title: Liquidation of an Interest 

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.

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(e)    26 U.S.C. 2704(a)    26 U.S.C. 2701(e)    26 U.S.C. 7805    ...   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/04/2016  81 FR 51413   
NPRM Comment Period End  11/02/2016 
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 Trial Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4107,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866