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TREAS/IRS RIN: 1545-BE31 Publication ID: Fall 2016 
Title: Tractors, Trailers, Trucks, and Tires, Definition of Highway 

This project will provide guidance on trucks, tractors, trailers, and tires in light of legislative changes and litigation.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 48   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/31/2016  81 FR 18544   
NPRM Comment Period End  06/29/2016 
Final Action  03/00/2017 
Additional Information: REG-103380-05 Drafting attorney: Celia A. Gabrysh (202) 317-6855 Reviewing attorneys: Stephanie Bland (202) 317-6855 and Curt G. Wilson (202) 317-3100 Treasury attorney: CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Celia Gabrysh
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5309,
Washington, DC 20224
Phone:202 317-6855
Fax:202 317-6733