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TREAS/IRS | RIN: 1545-BM42 | Publication ID: Fall 2016 |
Title: Guidance Under Section 1367 Regarding Basis Ordering Rules of Certain Suspended Losses | |
Abstract:
This proposed regulation provides guidance under section 1367 regarding how certain suspended losses are treated under the basis ordering rules. |
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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: No |
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: Not Yet Determined |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132638-14 Drafting attorney: Caroline Elizabeth Hay (202) 317-5051 Reviewing attorney: Stacy Short (202) 317-5053 Treasury attorney: Benjamin Willis (202) 622-2198 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: Caroline Hay Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: caroline.hay@irscounsel.treas.gov |