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TREAS/IRS RIN: 1545-BG93 Publication ID: Fall 2010 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1502    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  07/19/2010    
Additional Information: REG-134924-07 Drafting attorney: Maury I. Passman (202) 622-7550 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:
Maury I. Passman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW., Room 5422,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-4111
Email: maury.i.passman@irscounsel.treas.gov