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TREAS/IRS RIN: 1545-BI42 Publication ID: Spring 2009 
Title: ●Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Descibed in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248 (Temp 
Abstract: These temporary regulations will address updates to regulations under sections 367 and 1248. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action Completed by TD 9444  02/11/2009  74 FR 6824   
Additional Information: REG-147636-08 Drafting Attorney: Sean W. Mullaney (202) 622-3860 Reviewing Attorney: John J. Merrick (202) 622-3810 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BI41 
Agency Contact:
Sean W. Mullaney
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: sean.w.mullaney@irscounsel.treas.gov