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TREAS/IRS | RIN: 1545-BN32 | Publication ID: Fall 2016 |
Title: Supplemental Guidance Regarding the Recovery of Basis in Certain Transactions Involving Corporate Stock | |
Abstract:
Temporary regulations regarding the recovery of corporate stock basis, including rules applicable to pass-through entities and corporations filing consolidated federal income tax returns. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.302-5 26 CFR 1.704-1 26 CFR 1.1371-1 26 CFR 1.1374-5 26 CFR 1.1374-10 26 CFR 1.1502-13 26 CFR 1.1502-19 26 CFR 1.1502-32 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106889-16 (NPRM, TEMP) Drafter attorney: Julie Wang (202) 317-5145 Reviewer attorney: Kevin Jacobs (202) 317-5332 Treasury attorney: Brett York (202) 622-1285 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Kevin M. Jacobs Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5332 Email: kevin.m.jacobs@irscounsel.treas.gov |