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TREAS/IRS | RIN: 1545-AY74 | Publication ID: Fall 2008 |
Title: Liabilities Assumed in Certain Corporate Transactions | |
Abstract: These proposed regulations relate to the assumption of liabilities in certain corporate transactions under section 357 of the Internal Revenue Code and affect corporations and their shareholders. | |
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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 357 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-100818-01 Drafting attorney: Douglas C. Bates (202) 622-7550 Reviewing attorney: Debra Carlisle (202) 622-7550 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: Douglas C. Bates Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5407, Washington, DC 20224 Phone:202 317-5024 Fax:855 561-0924 Email: douglas.c.bates@irscounsel.treas.gov |