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Open for CommentIRS· Internal Revenue ServiceProposed RuleIRS-2026-0001

REG-113515-25 NPRM NOH

Introduced January 2, 2026Comment period ends February 3, 2026View on regulations.gov ↗

What This Means

This IRS regulation appears to be a notice of proposed rulemaking on a tax topic identified as REG-113515-25.

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Details

TypeFederal Regulation
AgencyIRS · Internal Revenue Service
DocketIRS-2026-0001
Regulations.gov IDIRS-2026-0001-0002
IntroducedJanuary 2, 2026
Comment DeadlineFebruary 3, 2026