Do proposed regulations have expiration date

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Reference no: EM131872008

Locate I.R.B. 2015-37. This I.R.B. contains a Notice of Proposed Rule Making (referred to in slides as an Advanced Notice of Proposed Rule Making [ANPRM]) that begins on page 325.

This ANPRM serves to provide proposed regulations related to which IRC section?

If a taxpayer wanted to submit comments related to this ANPRM, what is the deadline for doing so?

What happened that dictated the need for these new proposed regulations?

Are proposed regulations authoritative?

Do proposed regulations have an expiration date?

Reference no: EM131872008

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