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TREAS/IRS | RIN: 1545-BI48 | Publication ID: Spring 2009 |
Title: ●Certain Changes in Percentage Ownership Attributable to Fluctuations in Value | |
Abstract: Section 382(l)(3)(C) provides that, except as provided in regulations, any change in proportionate ownership which is attributable solely to fluctuations in the relative fair market values of different classes of stock shall not be taken into account. This project sets forth regulations dealing with the treatment of changes in proportionate ownership attributable to fluctuations in the relative fair market values of different classes of stock. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.382-2T(l) | |
Legal Authority: 26 USC 382(l)(3)(C) 26 USC 382(m) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-136644-08 Drafting attorney: Keith E. Stanley (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP | |
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 | |
Agency Contact: Keith E. Stanley Attorney-Advisor Department of the Treasury Internal Revenue Service Room 5422, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7750 Fax:202 622-7555 Email: keith.e.stanley@irscounsel.treas.gov |