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TREAS/IRS RIN: 1545-BG07 Publication ID: Fall 2016 
Title: Allocation of Costs Under the Simplified Methods 

These proposed regulations deal with the simplified options available to taxpayers for allocating additional section 263(A) costs.

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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 263(A)   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/05/2012  77 FR 54482   
NPRM Comment Period End  12/04/2012 
Final Action  12/00/2016 
Additional Information: REG-126770-06 Drafting attorney: Natasha M. Mulleneaux (202) 317-7007 Reviewing attorney: W. Thomas McElroy, Jr. (202) 317-7007 Treasury attorney: Christopher W. Call (202) 622-6865 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Natasha M. Mulleneaux
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 317-4663
Fax:855 576-2340