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TREAS/IRS RIN: 1545-BH93 Publication ID: Spring 2009 
Title: Allocation of Basis and Consideration Received in Certain Exchanges 
Abstract: The guidance will address the allocation of basis and consideration received in exchanges to characterize the transaction and determine the basis consequences that follow. 
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: No 
CFR Citation: 26 CFR 351    26 CFR 356    26 CFR 358    26 CFR 368    26 CFR 1001   
Legal Authority: 26 USC 358(b)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  02/06/2009    
Additional Information: REG-142640-07 Drafting attorney: Rebecca O. Burch (202) 622-7305 Reviewing attorney: T. Ian Russell (202) 622-7108 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:
Rebecca O. Burch
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5032,
Washington, DC 20224
Phone:202 622-7550
Fax:202 622-4111
Email: rebecca.o.burch@irscounsel.treas.gov