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| TREAS/IRS | RIN: 1545-BI18 | Publication ID: Spring 2009 |
| Title: Transactions Involving the Transfer of No Net Value | |
| Abstract: The proposed regulations will be a reproposal of part of NPRM REG-163314-03 that was issued on March 10, 2005 at 70 FR 11903. The new proposed regulations will provide guidance on corporate formations, reorganizations, and liquidations of insolvent corporations. The new proposed regulations will provide rules requiring the exchange (or, in the case of section 332, a distribution) of net value for the nonrecognition rules of subchapter C to apply in a manner that is more feasible to comply with and to enforce than the original proposal. | |
| 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: No | Unfunded Mandates: Undetermined |
| CFR Citation: 26 CFR 1 | |
| Legal Authority: 26 USC 351 26 USC 7805 | |
|
Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-163314-03 Drafting attorneys: Jean R. Brenner (202) 622-4732, Bruce A. Decker (202) 622-8039, and Douglas C. Bates (202) 622-7550 Reviewing attorneys: Virginia S. Voorhees (202) 622-3003 and Lisa A. Fuller (202) 622-7152 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-BC88 | |
|
Agency Contact: Jean R. Broderick Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5431, Washington, DC 20224 Phone:202 317-6848 Email: jean.r.broderick@irscounsel.treas.gov Bruce A. Decker Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW, Room 5038, Washington, DC 20224 Phone:202 622-7930 Fax:202 622-6298 Email: bruce.a.decker@irscounsel.treas.gov Douglas C. Bates Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5407, Washington, DC 20224 Phone:202 317-5024 Fax:855 561-0924 Email: douglas.c.bates@irscounsel.treas.gov |
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