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TREAS/IRS | RIN: 1545-BO66 | Publication ID: Fall 2018 |
Title: Accounting Periods and Methods of Accounting; Advance Payments for Goods and Long-Term Contracts | |
Abstract:
Update rules for the application of section 1.451-5. Specifically, questions exist as to the continued applicability of the current regulations under section 1.451-5 due to statutory changes. The regulations will address whether the rules in the aforementioned regulation have been superseded by statute. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 451 26 CFR 1.451-5 26 CFR 7805 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-104872-18 (NPRM) Drafter attorney: Joanna Trebat (202) 317-7003 Reviewer attorney: Norma Rotunno (202) 317-7003 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: Joanna Trebat Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7003 Fax:855 576-2336 Email: joanna.l.trebat@irscounsel.treas.gov |