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TREAS/IRS | RIN: 1545-BP16 | Publication ID: Fall 2019 |
Title: Inventory Sourcing--Sections 865(e) and 863 Coordination | |
Abstract:
Notice of proposed rulemaking concerning the regulations under section 863 and 865 addressing what changes to these regulations are necessary as a result of the Tax Cuts and Jobs Act's changes to section 863(b)'s rules for sourcing of inventory produced by a taxpayer. |
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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: Undetermined | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.863-1 26 CFR 1.863-2 26 CFR 1.863-3 26 CFR 1.863-8 26 CFR 1.864-6 26 CFR 1.865-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 863 26 U.S.C. 865 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-100956-19 Drafting attorney: Brad McCormack (202) 317-6939 Reviewing attorney: Robert Kelley (202) 317-6939 Treasury attorney: James Wang (202) 622-2198 CC:INTL | |
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: Brad McCormack Senior Technical Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-6911 Email: brad.mccormack@irscounsel.treas.gov |