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TREAS/IRS RIN: 1545-AS85 Publication ID: Fall 2021 
Title: Mark to Market for Dealers in Securities 
Abstract:

The regulations will provide guidance on the mark-to-market method of accounting for securities dealers. For example, the regulations are expected to revise existing guidance to address issues raised by commenters, including issues relating to the identification rules in the existing guidance.  

 
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 
CFR Citation: 26 CFR 1.475(a)-1    26 CFR 1.475(a)-2    26 CFR 1.475(b)-2    26 CFR 1.475(c)-1    26 CFR 1.475(c)-2    26 CFR 1.475-1(d)-1    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 475    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/04/1995  60 FR 397   
NPRM Comment Period End  04/04/1995    
Second NPRM  06/00/2022 
Additional Information: REG-209724-94 (NPRM) Drafter attorney: Grace Cho (202) 317-4424 Reviewer attorney: Marsha Sabin (202) 317-6945 Treasury attorney: Erika W. Nijenhuis (202) 622-0843 CC:FIP Section 1.475(a)-3 finalized in TD 8700. Section 1.475(b)-4 finalized in TD 8700. Section 1.475(c)-2 finalized in TD 8700.
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-AW06 
Agency Contact:
Grace Cho
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-4424
Fax:855 574-9025
Email: grace.e.cho@irscounsel.treas.gov