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TREAS/IRS RIN: 1545-BQ65 Publication ID: Spring 2024 
Title: Consolidated Return Technical Corrections 
Abstract:

The proposed regulations would clarify and make technical corrections to the investment adjustment rules in 1.1502-32 and the rules regarding the additional first year depreciation deduction in 1.1502-68.

 
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 1.1502-32    26 CFR 1.1502-68   
Legal Authority: 26 U.S.C. 7508    26 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-103616-23 Drafting attorney: Samuel G. Trammell (202) 317-5939 Reviewing attorney: Katherine Zhang (202) 317-5365 Treasury attorney: Colin Campbell (202) 622-2721 CC:CORP:B04
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Samuel G. Trammell
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5428,
Washington, DC 20224
Phone:202 317-5939
Fax:855 561-0924
Email: samuel.g.trammell@irscounsel.treas.gov