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TREAS/IRS RIN: 1545-BE58 Publication ID: Fall 2013 
Title: Limitations on Transfers of Built-in Losses 
Abstract: These regulations will provide guidance for applying 26 U.S.C. 362(e)(2), relating to the limitation on transfer of built-in losses. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 362(e); 26 USC 7805 
Legal Deadline:  None
Action Date FR Cite
NPRM  10/23/2006  71 FR 62067 
NPRM Comment Period End  01/22/2007   
Final Action  12/00/2013   
Additional Information: REG-110405-05 Drafting attorney: John P. Stemwedel (202) 622-7489 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Krishna P. Vallabhaneni (202) 622-0835 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-BF43 
Agency Contact:
John P. Stemwedel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5034,
Washington, DC 20224
Phone:202 317-5072

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