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TREAS/IRS | RIN: 1545-BH10 | Publication ID: Fall 2019 |
Title: Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453(A) | |
Abstract:
These proposed regulations will provide rules under section 453(A)(c) to compute the interest on the deferred tax liability for contingent payment sales. |
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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: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 453(A)(c)(6) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-137603-07 Drafter attorney: Forest Boone (202) 317-4904 Reviewer attorney: Shareen S. Pflanz (202) 317-4727 Treasury attorney: N/A 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: Shareen S. Pflanz Senior Technician Reviewer, Branch 5 Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4236, Washington, DC 20224 Phone:202 317-4727 Fax:855 576-2339 Email: shareen.s.pflanz@irscounsel.treas.gov |