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TREAS/IRS | RIN: 1545-BP57 | Publication ID: Spring 2021 |
Title: Rule Coordinating Application of Certain Regulations Under Sections 245A and 951A | |
Abstract:
Final rules coordinating the disqualified basis rules of section 1.951A-2(b) and the extraordinary disposition rules of section 1.245A-5(c) and (d), to generally prevent excess taxation that might otherwise occur when the rules are applied to the same transaction. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.245A | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 245A(g) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-124737-19 (NPRM) Drafter attorney: Logan Kincheloe (202) 317-6937 Reviewer attorney: Robert Williams, Jr. (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL:B04 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Logan Kincheloe Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Email: logan.m.kincheloe@irscounsel.treas.gov |