View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BD84 Publication ID: Fall 2005 
Title: Guidance Regarding Selected Issues Under Section 336(e) 
Abstract: Proposed regulations will address the circumstances in which a corporation that owns stock in another corporation meeting the requirements of section 1504(a)(2) and that sells, exchange, or distribution as a disposition of the assets of such other corporation. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 336    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2006    
Additional Information: REG-143544-04 Drafting attorney: Emidio J. Forlini (202) 622-7930 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Emidio J. Forlini Jr.
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7930