View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BQ90 Publication ID: Spring 2024 
Title: Statutory Disallowance of Deductions: Certain Qualified Conservation Contributions Made by Partnerships and S Corporations 
Abstract:

Final regulations to provide rules on the calculation of relevant basis and modified basis for purposes of 170(h)(7)(B) and related reporting requirements.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.170A-14    26 CFR 1.170A-16    26 CFR 1.706-3    26 CFR 1.706-4   
Legal Authority: 26 U.S.C. 170(h)(7)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/20/2023  88 FR 80910   
NPRM Comment Period End  12/20/2023 
Final Action  07/00/2024 
Additional Information: REG-112916-23 Drafting attorney: Benjamin Weaver (202) 317-6024; and John Hanebuth (202) 317-6876 Reviewing attorney: Caroline Hay (202) 317-5051 Treasury attorney: Sarah Haradon (202) 527-2032, Amber MacKenzie (202) 306-3632 CC:PSI
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:
Benjamin H. Weaver
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5012,
Washington, DC 20224
Phone:202 317-6024
Fax:855 591-7864
Email: benjamin.h.weaver@irscounsel.treas.gov

John Hanebuth
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW,
Washington, DC 20224
Phone:202 317-6876
Fax:855 591-7864
Email: john.j.hanebuth2@irscounsel.treas.gov