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TREAS/IRS | RIN: 1545-BI17 | Publication ID: Fall 2014 |
Title: Guidance Regarding the Treatment of a Distributing Corporation's Distribution of Property to Member-Creditors | |
Abstract: These proposed rules provide guidance on the treatment of a distributing corporation's distribution of property from a controlled group to the creditors that are members of the consolidated distribution group. | |
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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 1502 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-129025-08 Drafting attorney: Isaac W. Zimbalist (202) 317-5060 Reviewing attorney: Lisa A. Fuller (202) 317-5066 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: Isaac W. Zimbalist Senior Technical Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5060 Fax:202 317-5061 Email: isaac.w.zimbalist@irscounsel.treas.gov |