View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BR33 Publication ID: Fall 2024 
Title: ●Exclusion for gain from certain small business stock. 
Abstract:

The regulations will provide guidance under section 1202 of the Internal Revenue Code (Code) relating to the exclusion of gain from the sale or exchange of qualified small business stock. The regulations will affect the shareholders of qualified small business stock and entities that are qualified small businesses.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1202-1    26 CFR 1.1202-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1202   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-114851-24 Drafting Attorney: Lewis Saideman - 202-317-7009 Reviewing Attorney: Erika Reigle - 202-317-7009 Treasury Attorney: Michael Novey 202-622-1339 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  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:
Lewis Saideman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave, NW,
Washington, DC 20224
Phone:202 317-7009
Email: lewis.saideman@irscounsel.treas.gov