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TREAS/IRS RIN: 1545-BF99 Publication ID: Spring 2011 
Title: Ownership Change 
Abstract: This regulation provides rules for determining when an ownership change has occurred under section 382 of the Internal Revenue Code. 
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: Undetermined 
CFR Citation: 26 CFR 1.382-2T   
Legal Authority: 26 USC 382(m)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-209159-86 Drafting attorney: Leah M. Thompson (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 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:
Leah M. Thompson
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-7555
Email: leah.m.thompson@irscounsel.treas.gov