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TREAS/IRS RIN: 1545-BH57 Publication ID: Fall 2018 
Title: Guidance Under Section 382(h)(6) Regarding Built-In Gains 
Abstract:

These regulations will provide guidance concerning the treatment of built-in gains and losses under section 382(h) of the Internal Revenue Code.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.382-7   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 382(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-115483-17 (NPRM) Drafter attorney: William W. Burhop (202) 317-6975 Reviewer attorney: Lisa A. Fuller (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2297 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 
Agency Contact:
William Burhop
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-5363
Email: william.w.burhop@irscounsel.treas.gov