View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BP07 Publication ID: Spring 2019 
Title: ● Guidance Regarding the Determination of Built-In Gains and Losses  
Abstract:

These proposed regulations address built in gains and losses in a loss corporation.

 
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 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.382-1    26 CFR 1.382-7   
Legal Authority: 26 U.S.C. 7805    IRC 382(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2019 
Additional Information: REG-125710-18 (NPRM) Drafter attorney: Lilia Stamm (202) 317-6847 Reviewer attorney: Kevin M. Jacobs (202) 317-5332 Treasury attorney: Colin Campbell (202) 622-2721 CC:CORP
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:
Lilia Stamm
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6847
Email: lilia.d.stamm@irscounsel.treas.gov