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TREAS/IRS | RIN: 1545-BO27 | Publication ID: Spring 2019 |
Title: Modification of Special Aggregation Rule for Securities Partnerships | |
Abstract:
The proposed regulations provide modification of the special aggregation rule for securities partnerships in section 1.704-3(e)(3). |
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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: Regulatory | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 704 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132618-10 (NPRM) Drafter attorney: Benjamin Weaver (202) 317-6850 Reviewer attorney: Laura Fields (202) 317-6850 Treasury attorney: Bryan Rimmke (202) 622-1005 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Benjamin H. Weaver Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5002, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6727 Email: benjamin.h.weaver@irscounsel.treas.gov |