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TREAS/IRS | RIN: 1545-BJ74 | Publication ID: Fall 2015 |
Title: Indirect Stock Transfers and the Coordination Rule Exception; Transfers of Stock or Securities in Outbound Asset Reorganizations | |
Abstract: These proposed regulations relate to the coordination rule exception under section 1.367(a). | |
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: No |
CFR Citation: 26 CFR 1.367(a)-(3)(d) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0367(a) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132702-10 Drafting attorney: Robert B. Williams Jr. (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 CC:INTL | |
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-AM97, Related to 1545-BJ75 | |
Agency Contact: Robert B. Williams Jr. Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: robert.williams@irscounsel.treas.gov |