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TREAS/IRS RIN: 1545-BO39 Publication ID: Fall 2018 
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).

 
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 1.170A-4A   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 170(e)(3)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-133336-17 (NPRM) Drafter attorney: Daniel Cassano (202) 317-4848 Reviewer 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