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TREAS/IRS RIN: 1545-BM42 Publication ID: Spring 2019 
Title: Guidance Under Section 1367 Regarding Basis Ordering Rules of Certain Suspended Losses  
Abstract:

This proposed regulation provides guidance under section 1367 regarding how certain suspended losses are treated under the basis ordering rules.

 
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: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1367   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-132638-14 Drafter attorney: Meghan M. Howard (202) 317-5279 Reviewer attorney: Caroline E. Hay (202) 317-5279 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Meghan M. Howard
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5300,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: meghan.m.howard@irscounsel.treas.gov