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TREAS/IRS RIN: 1545-BD54 Publication ID: Spring 2008 
Title: Guidance Under Section 1502; Miscellaneous Operating Rules for Successor Persons; Succession to Items of the Liquidating Corporation 
Abstract: This regulation addresses certain issues related to complete liquidations when more than one group member owns stock of the liquidating corporation. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1502-13    26 CFR 1.1502-80   
Legal Authority: 26 USC 7805    26 USC 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/22/2005  70 FR 8552   
Final Action Completed by TD 9376  01/15/2008  73 FR 2416   
Additional Information: REG-131128-04 Drafting attorney: Amber C. Vogel (202) 622-7191 Reviewing attorney: Marie Milnes-Vasquez (202) 622-7530 Treasury attorney: Marc Countryman (202) 622-9858 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:
Amber C. Vogel
Attorney
Department of the Treasury
Internal Revenue Service
Room 5409, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7530
Fax:202 622-7556
Email: amber.c.vogel@irscounsel.treas.gov