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TREAS/IRS | RIN: 1545-BC94 | Publication ID: Spring 2015 |
Title: Guidance Regarding the Active Trade or Business Requirement Under Section 355(b) | |
Abstract:
The rulemaking will provide guidance regarding the active trade or business requirement under section 355(b). |
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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 1.355-3 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 355(b)(3)(D) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-123365-03 Reviewing attorney: Russell P. Subin (202) 317-6848 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 | |
Related RINs: Related to 1545-BL85 | |
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:855 561-0923 Email: russell.p.subin@irscounsel.treas.gov |