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TREAS/IRS RIN: 1545-BG93 Publication ID: Fall 2008 
Title: Unitary Basis Rule 
Abstract: These proposed regulations under section 1502 will provide guidance regarding the determination and adjustment of subsidiary stock owned by another member. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1502    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-134924-07 Drafting attorney: Marcie P. Barese (202) 622-7790 Reviewing attorney: Theresa A. Abell (202) 622-4117 Treasury attorney: Marc Countryman (202) 622-9858 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