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TREAS/IRS RIN: 1545-BG21 Publication ID: Fall 2010 
Title: Section 751(b) Update for Certain Distributions Treated as Sales or Exchanges 
Abstract: These are revised regulations under section 751(b) for certain distributions treated as sales or exchanges. 
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 1.751-1   
Legal Authority: 26 USC 751(b)    26 USC 7605    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-151416-06 Drafting attorneys: Allison R. Carmody (202) 622-3070 and Frank J. Fisher (202) 622-3050 Reviewing attorney: James A. Quinn (202) 622-3070 Treasury attorney: Robert Crnkovich (202) 622-0843 CC: PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Allison R. Carmody
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5313,
Washington, DC 20224
Phone:202 317-5256
Fax:855 591-7866
Email: allison.r.carmody@irscounsel.treas.gov

Frank J. Fisher
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5007,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864
Email: frank.j.fisher@irscounsel.treas.gov