View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BD72 Publication ID: Fall 2008 
Title: Shareholder's Basis in S Corporation 
Abstract: This regulation will provide rules relating to the determination of a shareholder's basis in S corporation. 
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 7805    26 USC 1367   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/12/2007  72 FR 18417   
NPRM Comment Period End  07/11/2007    
Final Action  12/00/2008    
Additional Information: REG-144859-04 Drafting attorney: Stacy L. Short (202) 622-3070 Reviewing attorney: Leslie H. Finlow (202) 622-3120 Treasury attorney: William Bowers (202) 622-5721 CC: PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Stacy L. Short
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5022,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7866
Email: stacy.l.short@irscounsel.treas.gov