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TREAS/IRS RIN: 1545-BH76 Publication ID: Spring 2009 
Title: Exchange of Stock or Securities 
Abstract: This regulation will revise section 367 regulations pursuant to Notice 2005-6 and Treasury Decision 9243. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.367(a)-3   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2009    
Additional Information: REG-113192-08 Drafting Attorney: Stephen J. Hawes (202) 622-3860 Reviewing Attorney: David Bailey (202) 622-3860 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Stephen J. Hawes
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: stephen.j.hawes@irscounsel.treas.gov