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TREAS/IRS RIN: 1545-BB85 Publication ID: Fall 2008 
Title: Predecessors or Successors Under Section 355(e) 
Abstract: These regulations under section 355(e) set forth whether a transferor or a transferee of distributing or controlled assets is a predecessor or successor. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 355    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/22/2004  69 FR 67873   
Final Action  12/00/2008    
Additional Information: REG-145535-02 Drafting attorney: Ross E. Poulsen (202) 622-7790 Reviewing attorney: Stephen P. Fattman (202) 622-7700 CC: CORP
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:
Ross E. Poulsen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7790