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TREAS/IRS | RIN: 1545-BO39 | Publication ID: Fall 2017 |
Title: ●Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | |
Abstract:
Amending 26 CFR 1.170A-4A regarding charitable contributions of inventory property under 170(e)(3). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.170A-4A | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 170(e)(3) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133336-17 (NPRM) Drafting attorney: Daniel Cassano (202) 317-4848 Reviewing attorney: Norma Rotunno (202) 317-4886 Treasury attorney: Christopher W. Call (202) 622-6865 CC:ITA | |
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: Daniel Cassano Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20002 Phone:202 317-4848 Fax:855 576-2336 Email: daniel.a.cassano@irscounsel.treas.gov |