View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BM78 Publication ID: Fall 2015 
Title: ●Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) 
Abstract:

This regulation will be incorporated into REG-148532-05 and will finalize proposed regulations published in 55 FR 1472-02as INTL-704-87.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.367(a)-1(e)    26 CFR 1.367(a)-1(f)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  12/00/2015 
Additional Information: REG-117141-15 Drafting Attorney: Shane M. McCarrick (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: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-AC35 
Agency Contact:
Andrew Wigmore
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: andrew.l.wigmore@irscounsel.treas.gov