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TREAS/IRS RIN: 1545-BG03 Publication ID: Spring 2009 
Title: Built-In Gains and Losses Under Section 382(h) 
Abstract: The IRS is issuing final regulations relating to the treatment of prepaid income under the built-in gain provisions of section 382(h). 
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   
Legal Authority: 26 USC 7805    26 USC 382(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/14/2007  72 FR 32828   
NPRM Comment Period End - 09/21/2007  06/14/2007  72 FR 32828   
Final Action  12/00/2009    
Additional Information: REG-144540-06 Drafting attorney: Keith E. Stanley (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 Treasury attorney: Donald Bakke (202) 622-0865 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 
Related RINs: Related to 1545-BG66 
Agency Contact:
Keith E. Stanley
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
Room 5422, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-7555
Email: keith.e.stanley@irscounsel.treas.gov