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TREAS/IRS RIN: 1545-BL12 Publication ID: Fall 2016 
Title: Deferral of Section 987 Gain or Loss (Temporary) 
Abstract:

This temporary guidance will be released in conjunction with final and proposed regulations under section 987 and discusses the recognition and deferral of certain section 987 gain or loss.

 
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: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.987-1 (revised)    26 CFR 1.987-1T (new)    26 CFR 1.987-2 (revised)    26 CFR 1.987-2T (new)    26 CFR 1.987-3 (revised)    26 CFR 1.987-3T (new)    26 CFR 1.987-4 (revised)    26 CFR 1.987-4T (new)    26 CFR-1.987-6 (revised)    26 CFR 1.987-6T (new)    26 CFR-1.987-7 (revised)    26 CFR 1.987-7T (new)    26 CFR 1.987-8 (revised)    26 CFR 1.987-8T (new)    26 CFR 1.987-12T (new)    26 CFR 1.988-2 (revised)    26 CFR 1.988-2T (new)    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0987    26 U.S.C. 0989(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2016 
Additional Information: REG-128276-12 Drafting attorney: Anthony J. Marra (202) 622-3870 Reviewing attorney: Steven D. Jenson (202) 622-3870 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL
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 
Related RINs: Related to 1545-AM12, Related to 1545-BL11 
Agency Contact:
Anthony J. Marra
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Email: anthony.j.marra@irscounsel.treas.gov

Steven D. Jensen
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938