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TREAS/IRS | RIN: 1545-BP77 | Publication ID: Spring 2024 |
Title: Exchanges of Property for an Annuity | |
Abstract:
The proposed regulations will provide guidance on the timing and extent of capital gain recognition on the exchange of appreciated assets for an annuity contract issued by a non-insurance company. |
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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 1.1001-1(j) (NEW) 26 CFR 1.72-6(e) (NEW) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG -141901-05 (NPRM) Drafter attorney: Daniel Phillips (202) 317-6995 Reviewer attorney: Kathryn Sneade (202) 317-6995 Treasury attorney: Angela Walitt (202) 622-1787 CC:FIP | |
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: Daniel P. Philips Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-6995 Fax:855 574-9026 Email: daniel.p.phillips@irscounsel.treas.gov |