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TREAS/IRS | RIN: 1545-BH61 | Publication ID: Fall 2008 |
Title: Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) | |
Abstract: These temporary regulations will provide guidance regarding the hot stock rule under section 355(a)(3)(B). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.355-2(g) | |
Legal Authority: 26 USC 7805 26 USC 355(b)(3)(D) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-150670-07 Drafting attorney: Russell P. Subin (202) 622-7790 Reviewing attorney: Stephen P. Fattman (202) 622-7700 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 | |
Related RINs: Related to 1545-BH49 | |
Agency Contact: Russell P. Subin Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5429, Washington, DC 20224 Phone:202 317-6848 Fax:855 561-0923 Email: russell.p.subin@irscounsel.treas.gov |