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TREAS/IRS RIN: 1545-BO65 Publication ID: Spring 2024 
Title: Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons 
Abstract:

Update rules for the application of section 1.451-4. Specifically, questions exist as to the continued applicability of the current regulations under section 1.451-4 due to statutory changes specifically, the addition of new sections 451(b) and (c).

 
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 7825    26 CFR 451    26 CFR 1.451-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 451   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-104874-18 (NPRM) Drafter attorney: Doug Kim (202) 317-4794 Reviewer attorney: Sean Dwyer (202) 317-7003 Treasury attorney: Heather Harman (202) 622-2623 and Dan Penrith (202) 679-2039 CC:ITA
Regulatory Flexibility Analysis Required: No  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:
Douglas Kim
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-7003
Fax:855 576-2336
Email: douglas.h.kim@irscounsel.treas.gov