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TREAS/IRS RIN: 1545-BH54 Publication ID: Fall 2008 
Title: Section 108 Reduction of Tax Attributes for S Corporations 
Abstract: The proposed regulations will provide guidance on the manner in which S corporations should reduce tax attributes under section 108(b) for taxable years in which the S corporation has discharged of indebtedness that is excluded from gross income. 
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 108    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/06/2008  73 FR 45656   
NPRM Comment Period End  11/04/2008    
Public Hearing   12/08/2008    
Final Action  06/00/2009    
Additional Information: REG-102822-08 Drafting attorney: Jennifer Keeney (202) 622-3060 Reviewing attorney: Mary B. Carchia (202) 622-3070 Treasury attorney: Emily Lam (202) 622-5293 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Keeney
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5019,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6729
Email: jennifer.keeney@irscounsel.treas.gov