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TREAS/IRS | RIN: 1545-BL85 | Publication ID: Spring 2015 |
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). |
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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: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.355-2(g) and (i) | |
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-137309-13 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-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:855 561-0923 Email: russell.p.subin@irscounsel.treas.gov |