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TREAS/IRS RIN: 1545-BL85 Publication ID: Spring 2014 
Title: Additional Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) 
Abstract: The proposed rulemaking will provide guidance harmonizing the treatment of stock of a controlled corporation under section 355(a)(3)(B) with section 355(b). 
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 1.355-2(g) and (i)   
Legal Authority: 26 USC 7805    26 USC 355(b)(3)(D)   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2014 
Additional Information: REG-137309-13 Reviewing attorney: Russell P. Subin (202) 317-6848 Treasury attorney: Krishna Vallabhaneni 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 
Related RINs: Related to 1545-BC94 
Agency Contact:
Russell P. Subin
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5429,
Washington, DC 20224
Phone:202 317-6848
Fax:202 317-6671

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