View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BB61 | Publication ID: Fall 2008 |
Title: Loss on Subsidiary Stock | |
Abstract: The regulations will provide guidance to corporations that are members of an affiliated group filing a consolidated income tax return and that own stock of a subsidiary. The regulations will provide rules relating to the loss allowed on the transfer of subsidiary stock, and to the reduction of the subsidiary's attributes. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 337(d) 26 USC 7805 26 USC 1502 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-157711-02 Drafting attorney: Marcie P. Barese (202) 622-7790 Reviewing attorney: Theresa A. Abell (202) 622-4117 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: Marcie P. Barese Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5428, Washington, DC 20224 Phone:202 622-7790 Fax:202 622-7492 Email: marcie.p.barese@irscounsel.treas.gov |