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TREAS/IRS | RIN: 1545-BO68 | Publication ID: Fall 2020 |
Title: Section 451(b) Requirements | |
Abstract:
Final regulations regarding the timing of inclusion in gross income under section 451(b). |
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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 |
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Timetable:
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Additional Information: REG-104870-18 (NPRM) Drafter attorney: Jo Lynn Ricks (202) 317-4615 Reviewer attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Wendy Friese (202) 622-5721 and Timothy Powell (202) 923-8059 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: Jo Lynn Ricks Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4615 Fax:855 576-2335 Email: jolynn.l.ricks@irscounsel.treas.gov |