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TREAS/IRS RIN: 1545-BL80 Publication ID: Spring 2014 
Title: Acquiring Corporation for Purposes of Section 381 
Abstract: This document contains proposed regulations under section 381 of the Internal Revenue Code (Code). The proposed regulations modify the definition of acquiring corporation for purposes of section 381 with regard to certain acquisitions of assets. The proposed regulations affect corporations that acquire the assets of other corporations in transactions described in section 381(a)(2). 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2014 
Additional Information: REG-131239-13 Drafting attorney: Stephanie 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 
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