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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) 

These proposed regulations will provide rules under section 453(A)(c) to compute the interest on the deferred tax liability for contingent payment sales.

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
Action Date FR Cite
NPRM  05/00/2020 
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