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TREAS/IRS RIN: 1545-BB71 Publication ID: Fall 2016 
Title: Liquidation of an Interest 
Abstract:

This regulation relates to additional rules for determining when restrictions on liquidation are disregarded in valuing an interest under section 2704 of the Internal Revenue Code.

 
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: Undetermined 
CFR Citation: 26 CFR 25   
Legal Authority: 26 U.S.C. 2704(e)    26 U.S.C. 2704(a)    26 U.S.C. 2701(e)    26 U.S.C. 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/04/2016  81 FR 51413   
NPRM Comment Period End  11/02/2016 
Additional Information: REG-163113-02 Drafting attorney: John D. MacEachen (202) 317-4642 Reviewing attorney: Leslie H. Finlow (202) 317-4637 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
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 
Agency Contact:
John D. MacEachen
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4107,
Washington, DC 20224-0002
Phone:202 317-6859
Fax:855 591-7866
Email: john.d.maceachen@irscounsel.treas.gov