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TREAS/IRS | RIN: 1545-BP02 | Publication ID: Fall 2018 |
Title: ●Like-Kind Exchanges and Tax Reform | |
Abstract:
The regulation will provide guidance on the amendments made to 1031 of the Internal Revenue Code enacted on December 22, 2017, by section 13303 of the Tax Cuts and Jobs Act, Pub. L. 115-97. The regulation will impact taxpayers who engage in transactions that are subject to 1031. The regulation is expected generally to apply to transactions entered into after the effective date of the regulation. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
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 1.1031-1 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-117589-18 (NPRM) Drafter attorney: Edward C. Schwartz (202) 317-4740 Reviewer attorney: Stephen J. Toomey (202) 317-4735 Treasury attorney: Ellen Martin (202) 622-1011 CC: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: Edward C. Schwartz General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4236, Washington, DC 20224 Phone:202 317-4740 Fax:855 576-2339 Email: edward.c.schwartz@irscounsel.treas.gov |