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TREAS/IRS RIN: 1545-BO10 Publication ID: Fall 2019 
Title: Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages 

The proposed regulations will provide guidance on the tax treatment and reporting of capitalized interest on home mortgage loans that are modified by the homeowner and lender.

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. 1275    26 U.S.C. 6050H   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2020 
Additional Information: REG-132520-17 (NPRM) Drafter attorney: William E. Blanchard (202) 317-3900 Reviewer attorney: Helen Hubbard (202) 317-3900 Treasury attorney: Michael Novey (202) 317-1339 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:
William E. Blanchard
Senior Level Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-3900