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TREAS/IRS RIN: 1545-BK09 Publication ID: Fall 2016 
Title: Application of Section 1022 to General Basis Rules 

The regulation will review and update all Treasury regulations that involve basis rules, and will apply the provisions of section 1022, where appropriate.

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 1.1011-1    26 CFR 1.1014-1    26 CFR 1.1015-1   
Legal Authority: 26 U.S.C. 1014 and 1015    26 U.S.C. 1022    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/11/2015  80 FR 26873   
NPRM Comment Period End  08/10/2015 
Final Action  06/00/2017 
Additional Information: REG-107595-11 Drafting attorney: Mayer R. Samuels (202) 317-6859 Reviewing attorney: Lorraine E. Gardner (202) 317-6859 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:
Mayer R. Samuels
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4105,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866