View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BM42 Publication ID: Spring 2019 
Title: Guidance Under Section 1367 Regarding Basis Ordering Rules of Certain Suspended Losses  

This proposed regulation provides guidance under section 1367 regarding how certain suspended losses are treated under the basis ordering rules.

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
Action Date FR Cite
NPRM  12/00/2019 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5300,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865