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TREAS/IRS RIN: 1545-BI32 Publication ID: Spring 2009 
Title: ●Corrections to Unified Rule for Loss on Subsidiary Stock 
Abstract: These regulations provide corrections to rules that were issued under section 1.1502-36 (TD 9424). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR Part 1     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-144260-08 Drafting attorney: Marcie P. Barese (202) 622-7790 Reviewing attorney: Theresa A. Abell (202) 622-7700 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-BB61 
Agency Contact:
Marcie P. Barese
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5428,
Washington, DC 20224
Phone:202 622-7790
Fax:202 622-7492
Email: marcie.p.barese@irscounsel.treas.gov