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TREAS/IRS RIN: 1545-BH76 Publication ID: Fall 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
Timetable:
Action Date FR Cite
NPRM  12/00/2015 
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