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TREAS/IRS RIN: 1545-BH10 Publication ID: Spring 2018 
Title: Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453(A) 
Abstract:

These proposed regulations will provide rules under section 453(A)(c) to compute the interest on the deferred tax liability for contingent payment sales.

 
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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 453(A)(c)(6)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-137603-07 Drafter attorney: Shareen S. Pflanz (202) 317-4727 Reviewer attorney: Michael J. Montemurro (202) 317-4744 Treasury attorney: Christopher 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:
Shareen S. Pflanz
Senior Technician Reviewer, Branch 5
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4727
Fax:855 576-2339
Email: shareen.s.pflanz@irscounsel.treas.gov