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TREAS/IRS RIN: 1545-BK03 Publication ID: Fall 2013 
Title: Application of the Segregation Rules to Small Shareholders 
Abstract: These regulations provide guidance regarding the application of the segregation rules under section 382 of the Internal Revenue Code to shareholders who are not 5 percent shareholders. 
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: Undetermined 
CFR Citation: 26 CFR 1.382-2T (revision)    26 CFR 1.382-3 (revision)   
Legal Authority: 26 USC 382(m)    26 USC 382(g)(4)(C)    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/23/2011  76 FR 72362   
NPRM Comment Period End  02/21/2012 
Final Rule  12/00/2013 
Additional Information: REG-149625-10 Drafting attorney: Stephen R. Cleary (202) 622-3782 Reviewing attorney: Marie Milnes-Vasquez (202) 622-7554 Treasury attorney: Lee A. Kelley (202) 622-2198 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:
Stephen R. Cleary
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5423,
Washington, DC 20224
Phone:202 317-5353
Fax:202 317-5356

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