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TREAS/IRS | RIN: 1545-BM42 | Publication ID: Spring 2019 |
Title: Guidance Under Section 1367 Regarding Basis Ordering Rules of Certain Suspended Losses | |
Abstract:
This proposed regulation provides guidance under section 1367 regarding how certain suspended losses are treated under the basis ordering rules. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1367 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132638-14 Drafter attorney: Meghan M. Howard (202) 317-5279 Reviewer attorney: Caroline E. Hay (202) 317-5279 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC:PSI | |
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: Meghan M. Howard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5300, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: meghan.m.howard@irscounsel.treas.gov |