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TREAS/IRS | RIN: 1545-BJ35 | Publication ID: Fall 2024 |
Title: Modification of Basis Allocation Rules Under Section 755 | |
Abstract:
Regulations to amend the existing basis allocation rules for substituted basis transactions under section 1.755-1(b). |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 755 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-109366-10 (Final) Drafter attorney: Anthony P. Sacco (202) 317-5805 Reviewer attorney: Joy C. Spies (202) 317-5020 Treasury attorney: Sarah Haradon (202) 622-6111 and Roger F. Pillow (202) 256-2933 CC:PSI | |
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 | |
Related RINs: Related to 1545-BJ36 | |
Agency Contact: Anthony P. Sacco Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 5007, Washington, DC 20224 Phone:202 317-5805 Email: anthony.p.sacco@irscounsel.treas.gov |