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TREAS/IRS RIN: 1545-BQ19 Publication ID: Fall 2023 
Title: Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies 
Abstract:

These regulations provide guidance regarding the treatment of transaction costs listed in section 1.263(a)-5(g).  The regulations are needed to provide certainty to taxpayers as to the treatment of those costs.

 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.263(a)-0    26 CFR 1.263(a)-5    26 CFR 1.446-8   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 263    26 U.S.C. 446   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-127272-20 (NPRM) Drafter attorney: Amy Wei (202) 317-7011 Reviewer attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Tim Powell (202) 923-8059 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy S. Wei
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4531,
Washington, DC 20224
Phone:202 317-7011
Fax:855 576-2336
Email: amy.s.wei@irscounsel.treas.gov