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TREAS/IRS | RIN: 1545-BN46 | Publication ID: Fall 2016 |
Title: ●Guidance Under Sections 337(d) and 355 Concerning General Utilities Repeal | |
Abstract:
Proposed regulations under sections 337(d) and 355 of the Internal Revenue Code that would impose new requirements for a distribution under section 355 of the stock of a controlled corporation to qualify for tax-free treatment to the distributing corporation. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 and 337(d) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112816-16 (NPRM) Drafting attorney: Stephanie Floyd (202) 317-5081 Reviewing attorney: Russell Subin (202) 317-5368 Treasury attorney: Brett York (202) 622-1285 CC:CORP:3 | |
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: Stephanie D. Floyd Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-5081 Fax:855 574-9024 Email: stephanie.d.floyd@irscounsel.treas.gov |