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TREAS/IRS RIN: 1545-BC94 Publication ID: Spring 2011 
Title: Guidance Regarding the Active Trade or Business Requirement Under Section 355(b) 
Abstract: The proposed rulemaking will provide guidance regarding the active trade or business requirement under section 355(b). 
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 1.355-3   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/08/2007  72 FR 26012   
NPRM Comment Period End  08/06/2007    
Final Action  12/00/2011    
Additional Information: REG-123365-03 Drafting attorney: Russell P. Subin (202) 622-7790 Reviewing attorney: Stephen P. Fattman (202) 622-7700 Treasury attorney: Donald Bakke (202) 622-0865 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:
Russell P. Subin
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5429,
Washington, DC 20224
Phone:202 317-6848
Fax:855 561-0923
Email: russell.p.subin@irscounsel.treas.gov