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TREAS/IRS RIN: 1545-BI41 Publication ID: Spring 2011 
Title: Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248  
Abstract: This regulation will address updates to regulations under sections 367 and 1248. 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/11/2009  74 FR 6840   
NPRM Comment Period End  05/12/2009    
Final Action  12/00/2011    
Additional Information: REG-147636-08 Drafting Attorney: Ryan Bowen (202) 622-3860 Reviewing Attorney: John Merrick (202) 622-3810 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-BI42 
Agency Contact:
Ryan Bowen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ryan.bowen@irscounsel.treas.gov