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TREAS/IRS RIN: 1545-BH27 Publication ID: Spring 2009 
Title: Regulations Coordinating Section 355(d) and Other Provisions 
Abstract: The proposed regulations provide guidance under section 355(d) of the Internal Revenue Code relating to the definition of the term "purchase" as it relates to the tax status of a distribution under section 355 of the Code. 
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: Undetermined 
CFR Citation: 26 CFR 1.355-6   
Legal Authority: 26 USC 7805    26 USC 355(d)(9)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  03/18/2009    
Additional Information: REG-142205-07 Drafting attorney: Eugene R. Raineri (202) 622-7718 Reviewing attorney: Richard K. Passales (202) 622-7530 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 
Agency Contact:
Eugene R. Raineri
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW., Room 5419,
Washington, DC 20224
Phone:202 622-7530
Fax:202 622-7556
Email: eugene.r.raineri@irscounsel.treas.gov