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TREAS/IRS | RIN: 1545-BP51 | Publication ID: Spring 2020 |
Title: The Treatment of Certain Interests in Corporations as Stock or Indebtedness | |
Abstract:
The previously published advance notice of proposed rulemaking under RIN 1545-BP51 describes issues that the IRS and the Treasury Department are considering addressing in a notice of proposed rulemaking regarding the treatment of certain interests in corporations as stock or indebtedness. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Yes | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 385 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-123112-19 (NPRM) Drafting attorney: Azeka Abramoff (202) 317-6983 Reviewing attorney: Azeka Abramoff (202) 317-6015 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL:B05 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Azeka Abramoff Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4568, Washington, DC 20224 Phone:202 317-6938 Email: azeka.j.abramoff@irscounsel.treas.gov |