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TREAS/IRS | RIN: 1545-AS85 | Publication ID: Fall 2023 |
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. |
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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: 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 |
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Timetable:
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Additional Information: REG-209724-94 (NPRM) Drafter attorney: Grace Cho (202) 317-4424 Reviewer attorney: Jonathan LaPlante (202) 317-5102 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 |