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TREAS/IRS | RIN: 1545-BB85 | Publication ID: Fall 2014 |
Title: Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e) | |
Abstract:
These regulations under section 355(e) set forth whether a transferor or a transferee of distributing or controlled assets is a predecessor or successor and related rules. |
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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: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 355 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-145535-02 Drafting attorney: Lynlee Baker (202) 317-5141 Reviewing attorney: Richard Passales (202) 317-5341 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: Grid R. Glyer Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5032, Washington, DC 20224 Phone:202 317-6847 Fax:855 524-2088 Email: grid.r.glyer@irscounsel.treas.gov |