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TREAS/IRS RIN: 1545-BH49 Publication ID: Fall 2010 
Title: Guidance Regarding the Treatment of Stock of a Controlled Corporation  
Abstract: The proposed rulemaking will provide guidance regarding the hot stock rule under section 355(a)(3)(B). 
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 1.355-2(g)   
Legal Authority: 26 USC 7805    26 USC 355(b)(3)(D)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/15/2008  73 FR 75979   
NPRM Comment Period End  03/16/2009    
Final Action  06/00/2011    
Additional Information: REG-150670-07 Drafting attorney: Russell P. Subin (202) 622-7790 Reviewing attorney: Stephen P. Fattman (202) 622-7700 Treasury attorney: Donald Bakke (202) 622-0865 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 
Related RINs: Related to 1545-BH61 
Agency Contact:
Russell P. Subin
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5429,
Washington, DC 20224
Phone:202 317-6848
Fax:855 561-0923
Email: russell.p.subin@irscounsel.treas.gov