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TREAS/IRS RIN: 1545-BH58 Publication ID: Fall 2008 
Title: Basis of Property Acquired in Certain Nonrecognition Transactions (Temporary) 
Abstract: This regulation will provide proposed and temporary regulations clarifying the basis rules under section 956 relating to certain nonrecognition transactions. 
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 856(e)    26 USC 367(b)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Final Action Completed by TD 9402   06/24/2008  73 FR 35580   
Additional Information: REG-102122-08 Drafting attorney: John H. Seibert (202) 622-3860 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 Treasury attorney: Jose Murillo (202) 622-5166 CC: INTL
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-BH56 
Agency Contact:
John H. Seibert
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Email: john.h.seibert@irscounsel.treas.gov