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TREAS/IRS RIN: 1545-BM76 Publication ID: Fall 2016 
Title: Treatment of Deferred Revenue in Taxable Asset Sales 
Abstract:

This document contains proposed regulations under section 461(h) of the Internal Revenue Code that address the treatment of liabilities related to deferred revenue which are assumed by a buyer in a taxable asset sale.

 
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 1.461-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 461(h)(2)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Supplemental NPRM  09/01/2015  80 FR 52678   
Supplemental NPRM Comment Period End  11/02/2015 
Final Action  12/00/2016 
Additional Information: REG-115420-15 Drafting attorney: Jason Kristall (202) 317-4874 Reviewing attorney: Jeffrey Rodrick (202) 317-4732 Treasury attorney: CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jason Kristall
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:855 576-2339
Email: jason.d.kristall@irscounsel.treas.gov