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TREAS/IRS RIN: 1545-BI48 Publication ID: Fall 2010 
Title: Certain Changes in Percentage Ownership Attributable to Fluctuations in Value 
Abstract: Section 382(l)(3)(C) provides that, except as provided in regulations, any change in proportionate ownership, which is attributable solely to fluctuations in the relative fair market values of different classes of stock, shall not be taken into account. This project sets forth regulations dealing with the treatment of changes in proportionate ownership attributable to fluctuations in the relative fair market values of different classes of stock. 
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: Undetermined 
CFR Citation: 26 CFR 1.382-2T(l)   
Legal Authority: 26 USC 382(l)(3)(C)    26 USC 382(m)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-136644-08 Drafting attorney: Keith E. Stanley (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 Treasury attorney: Donald Bakke (202) 622-0865 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 
Agency Contact:
Keith E. Stanley
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
Room 5422, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-7555
Email: keith.e.stanley@irscounsel.treas.gov