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TREAS/IRS RIN: 1545-BK58 Publication ID: Fall 2016 
Title: Basis Rules for Stock and Debt 

The proposed regulations provide rules dealing with the computation of basis of stock and debt, including the average basis method, under section 1012 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 1.1012-1   
Legal Authority: 26 U.S.C. 1012    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-134650-11(NPRM) Drafting attorney: Edward C. Schwartz (202) 317-4740 Reviewing attorney: Amy J. Pfalzgraf (202) 317-4716 Treasury attorney: Christopher Call (202) 622-6865 CC:ITA
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:
Edward C. Schwartz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4740
Fax:855 576-2339