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TREAS/IRS RIN: 1545-BO68 Publication ID: Spring 2019 
Title: Section 451(b) Requirements 
Abstract:

Drafting regulations regarding the timing of inclusion in gross income under 451(b).

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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 1.451   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 451(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-104870-18 (NPRM) Drafting attorney: Doug Kim (202) 317-7003 Reviewing attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Ellen Martin (202) 622-1011 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:
Douglas Kim
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4794
Fax:855 576-2335
Email: douglas.h.kim@irscounsel.treas.gov