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TREAS/IRS | RIN: 1545-BD84 | Publication ID: Fall 2008 |
Title: Guidance Regarding Selected Issues Under Section 336(e) Regarding Corporate Stock | |
Abstract: The proposed regulations will address the circumstances in which a corporation that owns stock in another corporation, meeting the requirements of section 1504(a)(2), and sells, exchanges, or distributes such an interest, may elect to treat the transaction as a disposition of the assets of such other corporation. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 336 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143544-04 Drafting attorney: Mark Weiss (202) 622-7750 Reviewing attorney: Ken Cohen (202) 622-7790 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: Mark Weiss Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5140, Washington, DC 20224 Phone:202 317-5059 Fax:855 561-0922 Email: mark.weiss@irscounsel.treas.gov |