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TREAS/IRS | RIN: 1545-BN85 | Publication ID: Spring 2019 |
Title: Limitation on Bond Repurchase Premium Deduction on Convertible Debt | |
Abstract:
The proposed regulations will revise the guidance under section 249 of the Internal Revenue Code relating to the limitation on the deduction for bond repurchase premium on convertible debt. |
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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: 26 CFR 1.249-1 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-127325-15 (NPRM) Drafter attorney: Charles Culmer (202) 317-6945 Reviewer attorney: Mark Erwin (202) 317-3900 Treasury attorney: N/A CC:FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Charles W. Culmer Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3960 |