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TREAS/IRS | RIN: 1545-BJ79 | Publication ID: Fall 2018 |
Title: Revision of the Calculation of the Consolidated Net Unrealized Built-In Gain (NUBIG) or Net Unrealized Built-In Loss (NUBIL) Amount Under Section 1.1502-91 | |
Abstract:
This project amends section 1.1502-91 to revise the calculation of the consolidated net unrealized built-in gain (NUBIG) or net unrealized built-in loss (NUBIL) amount. |
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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: Long-Term Actions |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 26 CFR 301 | |
Legal Authority: 26 U.S.C. 1502 26 U.S.C. 7805 26 U.S.C. 382(m) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133002-10 Drafter attorney: Grid R. Glyer (202) 317-5024 Reviewer attorney: Lisa A. Fuller (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP | |
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: Grid R. Glyer Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5032, Washington, DC 20224 Phone:202 317-6847 Fax:855 524-2088 Email: grid.r.glyer@irscounsel.treas.gov |