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TREAS/IRS RIN: 1545-BK22 Publication ID: Fall 2017 
Title: Swap Exclusion for Section 1256 Contracts 
Abstract:

These proposed regulations describe swaps and similar agreements that fall within the meaning of section 1256(b)(2)(B) of the Internal Revenue Code. The proposed regulations revise the definition of a notional principal contract under section 1.446-3 of the income tax regulations.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.446-3(c) (revision)    26 CFR 1.1256(b)-1 (new)    26 CFR 1.1256(g)-1 (new)   
Legal Authority: 26 U.S.C. 1256    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Notice of Public Hearing  09/16/2011  76 FR 57684   
NPRM Comment Period End  12/15/2011 
Final Action  12/00/2018 
Additional Information: REG-111283-11 Drafting attorney: Alexa Dubert (202) 317-6842 Reviewing attorney: Scott Brown (202) 317-6945 Treasury attorney: Karl Walli (202) 622-5721 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alexa Temple Dubert
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: alexa.t.dubert@irscounsel.treas.gov