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TREAS/IRS RIN: 1545-BM36 Publication ID: Spring 2019 
Title: Covered Asset Acquisitions 
Abstract:

This regulation will provide rules applicable to covered asset acquisitions described in section 901(m).

 
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 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805(b)    26 U.S.C. 0901(m)(7)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/07/2016  81 FR 88562   
NPRM Comment Period End  03/07/2017 
Final Action  09/00/2019 
Additional Information: REG-129128-14 Drafting attorney: Jeffrey L. Parry (202) 317-6936 Reviewing attorney: Marjorie Rollinson (202) 317-3800 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jeffrey L. Parry
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.l.parry@irscounsel.treas.gov