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TREAS/IRS | RIN: 1545-BC88 | Publication ID: Spring 2008 |
Title: Transactions Involving the Transfer of No Net Equity Value | |
Abstract: These regulations will provide guidance regarding the application of sections 332, 351, and 368 in certain transactions involving insolvent corporations. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 351 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-163314-03 Drafting attorneys: Jean R. Brenner (202) 622-7790, Douglas C. Bates (202) 622-7550, and Bruce A. Decker (202) 622-7550 Reviewing attorneys: Virginia Voorhees (202) 622-7550 and Lisa Fuller (202) 622-7750 CC: CORP | |
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: Jean R. Broderick Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5431, Washington, DC 20224 Phone:202 317-6848 Email: jean.r.broderick@irscounsel.treas.gov |