View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BO65 Publication ID: Spring 2019 
Title: Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons 
Abstract:

Update rules for the application of section 1.451-4. Specifically, questions exist as to the continued applicability of the current regulations under section 1.451-4 due to statutory changes. The regulations will address whether the rules in the aforementioned regulation have been superseded by statute.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 7825    26 CFR 451    26 CFR 1.451-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 451   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2019 
Additional Information: REG-104874-18 (NPRM) Drafting attorney: Joanna Trebat (202) 317-7003 Reviewing attorney: Norma Rotunno (202) 317-7003 Treasury attorney: Ellen Martin (202) 622-1011 CC:ITA
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:
Joanna Trebat
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7003
Fax:855 576-2336
Email: joanna.l.trebat@irscounsel.treas.gov