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TREAS/IRS RIN: 1545-BF43 Publication ID: Spring 2016 
Title: Limitation on Importation of Built-In Losses 
Abstract:

These regulations will provide guidance for applying 26 U.S.C. 362(e)(1) and 334(b)(1)(B) in adjusting basis to avoid the importation of built-in losses. Proposed regulations were issued with final regulations under 26 U.S.C. 362(e)(2) and 334(b)(1)(B) under RIN 1545-BE58, relating to the limitation of transfer of built-in losses.

 
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   
Legal Authority: 26 U.S.C. 362(e)    26 U.S.C. 7805    26 U.S.C. 367(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/09/2013  78 FR 54971   
NPRM Comment Period End  12/09/2013 
Final Action  03/28/2016  81 FR 17066   
Final Action Effective  03/28/2016 
Additional Information: REG-161948-05 Drafting attorney: John P. Stemwedel (202) 317-5072 Reviewing attorney: Theresa A. Abell (202) 317-5338 Treasury attorney: Krishna P. Vallabhaneni (202) 622-0835 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BE58, Related to 1545-BC88 
Agency Contact:
John P. Stemwedel
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5072
Email: john.p.stemwedel@irscounsel.treas.gov