This script search US Code. View Rule
Menu Item - Home
Menu Item - Agenda Main page
Menu Item - Historical Agenda
Menu Item - Historical Agenda
Menu Item - Agenda Search
Menu Item - Agenda XML Reports
Menu Item - EO Dashboard
Menu Item - Reg Review
Menu Item - EO Agency lists
Menu Item - EO Search
Menu Item - EO Historical Reports
Menu Item - Review Counts
Menu Item - OIRA Letters
Menu Item - EOM 12866 Search
Menu Item - EO XML Reports
Menu Item - ICR Dashboard page
Menu Item - ICR Main page
Menu Item - ICR Search
Menu Item - ICR XML Reports
Menu Item - FAQ
Menu Item - Additional Resources
Menu Item - Contact Us
Search: Agenda Reg Review ICR

View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BI48 Publication ID: Spring 2014 
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: Previously 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
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-136644-08 Drafting attorney: Stephen R. Cleary (202) 317-5353 Reviewing attorney: Mark S. Jennings (202) 317-5355 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 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:
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

About Us   Vertical Spacer Spacer Related Resources   Vertical Spacer Spacer Disclosure   Vertical Spacer Spacer Accessibility   Vertical Spacer Spacer Privacy Policy   Vertical Spacer Spacer Contact Us