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TREAS/IRS | RIN: 1545-BH76 | Publication ID: Spring 2015 |
Title: Exchanges of Stock or Securities | |
Abstract: The proposed regulations under section 367(a) update to address exchanges of stock or securities in organizations. | |
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 U.S.C. 7805 26 U.S.C. 367(a)-3 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-113192-08 Drafting Attorney: Ronald M. Gootzeit (202) 317-6937 Reviewing Attorney: Charles Besecky (202) 317-6937 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Ronald M. Gootzeit Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ronald.m.gootzeit@irscounsel.treas.gov |