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TREAS/IRS RIN: 1545-BO68 Publication ID: Spring 2020 
Title: Section 451(b) Requirements 

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

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  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
Action Date FR Cite
NPRM  09/09/2019  84 FR 47191   
NPRM Comment Period End  11/08/2019 
Final Action  10/00/2020 
Additional Information: REG-104870-18 (NPRM) Drafting attorney: Alexa Dubert (202) 317-7003 Reviewing attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Wendy Friese (202) 622-5721 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7003
Fax:855 576-2336