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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
Timetable:
Action Date FR Cite
NPRM  04/16/2012  77 FR 22515 
NPRM Comment Period End  07/16/2012   
Final Action  12/00/2014   
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 5040,
Washington, DC 20224
Phone:202 317-5081
Fax:202 317-5076
Email: stephanie.d.floyd@irscounsel.treas.gov

 
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