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TREAS/IRS | RIN: 1545-BK73 | Publication ID: Spring 2014 |
Title: Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another | |
Abstract: The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their 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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-141268-11 Drafting attorney: Stephanie D. Floyd (202) 317-5081 Reviewing attorney: Isaac W. Zimbalist (202) 317-5060 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: Stephanie D. Floyd Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-5081 Fax:855 574-9024 Email: stephanie.d.floyd@irscounsel.treas.gov |