RIN Data
| TREAS/IRS | RIN: 1545-BL12 | Publication ID: Fall 2016 |
| Title: Deferral of Section 987 Gain or Loss (Temporary) | |
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Abstract:
This temporary guidance will be released in conjunction with final and proposed regulations under section 987 and discusses the recognition and deferral of certain section 987 gain or loss. |
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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 1.987-1 (revised) 26 CFR 1.987-1T (new) 26 CFR 1.987-2 (revised) 26 CFR 1.987-2T (new) 26 CFR 1.987-3 (revised) 26 CFR 1.987-3T (new) 26 CFR 1.987-4 (revised) 26 CFR 1.987-4T (new) 26 CFR-1.987-6 (revised) 26 CFR 1.987-6T (new) 26 CFR-1.987-7 (revised) 26 CFR 1.987-7T (new) 26 CFR 1.987-8 (revised) 26 CFR 1.987-8T (new) 26 CFR 1.987-12T (new) 26 CFR 1.988-2 (revised) 26 CFR 1.988-2T (new) ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
| Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0987 26 U.S.C. 0989(c) | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-128276-12 Drafting attorney: Anthony J. Marra (202) 622-3870 Reviewing attorney: Steven D. Jenson (202) 622-3870 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL | |
| 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-AM12, Related to 1545-BL11 | |
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Agency Contact: Anthony J. Marra Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Email: anthony.j.marra@irscounsel.treas.gov Steven D. Jensen Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 |
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