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TREAS/IRS | RIN: 1545-BG93 | Publication ID: Fall 2008 |
Title: Unitary Basis Rule | |
Abstract: These proposed regulations under section 1502 will provide guidance regarding the determination and adjustment of subsidiary stock owned by another member. | |
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 1502 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134924-07 Drafting attorney: Marcie P. Barese (202) 622-7790 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Marc Countryman (202) 622-9858 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 |