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TREAS/IRS RIN: 1545-BE67 Publication ID: Fall 2008 
Title: Assumption of Liabilities 
Abstract: This regulation will provide special rules for assumption of liabilities. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 358   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/26/2005  70 FR 30380   
Closed as 1545-BH95 Is Completed by TD 9397  05/09/2008  73 FR 26321   
Additional Information: REG-106736-00 Drafting attorney: Douglas C. Bates (202) 622-7550 Reviewing attorney: T. Ian Russell (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 
Related RINs: Related to 1545-AX93, Related to 1545-BH95 
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