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TREAS/IRS RIN: 1545-BH20 Publication ID: Spring 2011 
Title: Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock 
Abstract: These regulations allow taxpayers to redetermine an intercompany gain under the intercompany transaction regulations in such a manner that the gain is excluded from gross income in certain circumstances to prevent the duplication of gain. 
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 1502-13(c)(6)(ii)(C)(Revision)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/07/2008  73 FR 12312   
NPRM Comment Period End  06/05/2008    
Final Action Completed by TD 9515  03/04/2011  76 FR 11956   
Additional Information: REG-137573-07 Drafting attorney: John F. Tarrant (202) 622-7790 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BH21 
Agency Contact:
John F. Tarrant
Attorney
Department of the Treasury
Internal Revenue Service
Room 5428, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7790
Fax:202 622-7492
Email: john.f.tarrant@irscounsel.treas.gov