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TREAS/IRS RIN: 1545-BH10 Publication ID: Fall 2016 
Title: Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453(A) 

These proposed regulations will provide rules under section 453(A)(c) to compute the interest on the deferred tax liability for contingent payment sales.

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 1   
Legal Authority: 26 U.S.C. 453(A)(c)(6)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-137603-07 Drafting attorney: Shareen S. Pflanz (202) 622-4920 Reviewing attorney: Michael J. Montemurro (202) 622-4920 Treasury attorney: Ken Beck (202) 622-2844 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Shareen S. Pflanz
Senior Technician Reviewer, Branch 5
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4727
Fax:855 576-2339