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TREAS/IRS RIN: 1545-BG25 Publication ID: Fall 2008 
Title: Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries 
Abstract: This document will provide proposed regulations that add a new general anti-avoidance rule and revise the anti-loss reimportation rules in 1.1502-35. The purpose of the rules is to prevent the duplication of loss and prevent a consolidated group of corporations from obtaining more than one tax benefit from a single economic loss. 
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 1.1502-35   
Legal Authority: 26 USC 1502    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/10/2007  72 FR 17814   
NPRM Comment Period End  07/09/2007    
Final Action  12/00/2008    
Additional Information: REG-156420-06 Drafting attorney: Marcie P. Barese (202) 622-7790 Reviewing attorney: Theresa A. Abell (202) 622-4117 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:
Marcie P. Barese
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5428,
Washington, DC 20224
Phone:202 622-7790
Fax:202 622-7492
Email: marcie.p.barese@irscounsel.treas.gov