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TREAS/IRS | RIN: 1545-BP64 | Publication ID: Fall 2022 |
Title: Additional Guidance Under Section 199A | |
Abstract:
The proposed regulations would provide guidance on the determination of the unadjusted basis immediately after acquisition of qualified property. The proposed regulations also would provide additional guidance on the cross-reference to section 864(c) in the definition of qualified business income, the treatment of previously disallowed deductions or losses in the year of allowance, and additional aggregation examples. Finally, the proposed regulations would provide additional guidance on reporting requirements for relevant passthrough entities and publicly traded partnerships, and additional guidance for computing the deduction under section 199A for electing small business trusts. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.199A | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 199A(f)(4) 26 U.S.C. 199A(h) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128340-19 (NPRM) Drafter attorney: Robert Alinsky (202) 317-5279 Reviewer attorney: Margaret Burow (202) 317-5279 Treasury attorney: Roger Pillow (202) 622-0322 CC:PSI | |
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: Robert D. Alinsky Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5018, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: robert.d.alinksky@irscounsel.treas.gov |