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TREAS/IRS RIN: 1545-BD84 Publication ID: Spring 2011 
Title: Guidance Regarding Selected Issues Under Section 336(e) Regarding Corporate Stock 
Abstract: The 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 sells, exchanges, or distributes such an interest, may elect to treat the transaction 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 336    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/25/2008  73 FR 49965   
NPRM Comment Period End  11/24/2008    
Final Action  06/00/2011    
Additional Information: REG-143544-04 Drafting attorney: Mark Weiss (202) 622-7750 Reviewing attorney: Ken Cohen (202) 622-7790 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:
Mark Weiss
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-6975
Fax:855 561-0922
Email: mark.weiss@irscounsel.treas.gov