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TREAS/IRS RIN: 1545-BF24 Publication ID: Spring 2011 
Title: Subchapter S Banks 
Abstract: This regulation addresses the application of special bank rules under section 1363 to S corporation and QSub banks. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 1363    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/18/2006  71 FR 50007   
NPRM Comment Period End  11/22/2006    
Final Action  12/00/2012    
Additional Information: REG-158677-05 Drafting attorney: Laura C. Fields (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 Treasury attorneys: Michael Novey (202) 622-1339 CC: PSI
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:
Laura C. Fields
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: laura.c.fields@irscounsel.treas.gov