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TREAS/IRS | RIN: 1545-BH87 | Publication ID: Fall 2008 |
Title: ●Guidance Under Section 355(e) Regarding Stock Redemptions | |
Abstract: The regulations will provide guidance regarding the application of section 355(e) to stock redemptions. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 355 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115559-08 Drafting attorney: Joanne M. Fay (202) 622-7770 Reviewing attorney: Stephen P. Fattman (202) 622-3065 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Joanne M. Fay Attorney Department of the Treasury Internal Revenue Service Room 5134, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7770 Fax:202 622-0477 Email: joanne.m.fay@irscounsel.treas.gov |