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TREAS/IRS | RIN: 1545-BP28 | Publication ID: Fall 2019 |
Title: ●Net Operating Loss Deduction | |
Abstract:
The regulation will provide guidance on amendments made to section 172(a) and section 172(b)(2) of the Internal Revenue Code by section 13302 of the Tax Cuts and Jobs Act, Pub. L. 115-97. The regulation will impact taxpayers that incur net operating losses after the effective date of the regulation. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time 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. 7805 26 U.S.C. 172 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130054-18 (NPRM) Drafting attorney: Rueben Forest Boone (202) 317-7006 Reviewing attorney: William Jackson (202) 317-4731 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: Reuben Forest Boone Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7006 Fax:855 576-2339 Email: reuben.f.boone@irscounsel.treas.gov |