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TREAS/IRS | RIN: 1545-AS85 | Publication ID: Fall 2019 |
Title: Mark to Market for Dealers in Securities | |
Abstract:
The regulations will provide guidance on the mark-to-market method of accounting for securities dealers. |
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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 1.475(a)-1 26 CFR 1.475(a)-2 26 CFR 1.475(b)-3 | |
Legal Authority: 26 U.S.C. 475 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209724-94 (NPRM) Drafter attorney: Marsha Sabin (202) 317-6945 Reviewer attorney: William E. Blanchard (202) 317-3900 Treasury attorney: N/A CC:FIP Section 1.475(a)-3 finalized in TD 8700. Section 1.475(b)-4 finalized in TD 8700. Section 1.475(c)-2 finalized in TD 8700. | |
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 | |
Related RINs: Related to 1545-AW06 | |
Agency Contact: Marsha A. Sabin Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-6945 Fax:855 574-9025 Email: marsha.a.sabin@irscounsel.treas.gov |