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TREAS/IRS RIN: 1545-BC88 Publication ID: Fall 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
Timetable:
Action Date FR Cite
NPRM  03/10/2005  70 FR 11903   
NPRM Comment Period End  06/08/2005    
Next Action Undetermined  To Be Determined    
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