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TREAS/IRS RIN: 1545-BJ74 Publication ID: Spring 2014 
Title: Indirect Stock Transfers and the Coordination Rule Exception; Transfers of Stock or Securities in Outbound Asset Reorganizations 
Abstract: These proposed regulations relate to the coordination rule exception under section 1.367(a). 
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: No 
CFR Citation: 26 CFR 1.367(a)-(3)(d)   
Legal Authority: 26 USC 7805    26 USC 0367(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-132702-10 Drafting attorney: Robert B. Williams Jr. (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 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-AM97, Related to 1545-BJ75 
Agency Contact:
Robert B. Williams Jr.
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: robert.williams@irscounsel.treas.gov