View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BH87 Publication ID: Spring 2011 
Title: Guidance Under Section 355(e) Regarding Stock Redemptions 
Abstract: The regulations will provide guidance regarding the application of section 355(e) to stock redemptions. 
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 7805    26 USC 355   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-115559-08 Drafting attorney: Joanne M. Fay (202) 622-7770 Reviewing attorney: Stephen P. Fattman (202) 622-3065 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:
Joanne M. Fay
Attorney
Department of the Treasury
Internal Revenue Service
Room 5134, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7770
Fax:202 622-0477
Email: joanne.m.fay@irscounsel.treas.gov