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TREAS/IRS | RIN: 1545-BO11 | Publication ID: Spring 2019 |
Title: Bad Debt Deductions | |
Abstract:
The proposed regulations will provide guidance on when a loan will be conclusively presumed to be worthless for purposes of section 166 of the Internal Revenue Code. |
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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: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 166 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-121010-17 (NPRM) Drafter attorney: John Rogers (202) 317-4425 Reviewer attorney: Helen Hubbard (202) 317-3900 Treasury attorney: N/A CC:FIP | |
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: John W. Rogers, III Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-4425 Fax:855 574-9024 Email: john.w.rogers@irscounsel.treas.gov |