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TREAS/IRS RIN: 1545-BH56 Publication ID: Fall 2010 
Title: Basis of Property Acquired in Certain Nonrecognition Transactions 
Abstract: This regulation will provide temporary and proposed regulations clarifying the basis rules under section 956 relating to certain nonrecognition transactions. 
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   
Legal Authority: 26 USC 856(e)    26 USC 367(b)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/24/2008  73 FR 35606   
NPRM Comment Period End  09/22/2008    
Final Action  12/00/2010    
Additional Information: REG-102122-08 Drafting attorney: Susan E. Massey (202) 622-3840 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 Treasury attorney: Jose Murillo (202) 622-5166 CC: INTL
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-BH58 
Agency Contact:
Kristine A. Crabtree
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4710,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: kristine.a.crabtree@irscounsel.treas.gov