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TREAS/IRS RIN: 1545-BI92 Publication ID: Spring 2011 
Title: Controlled Groups; Deferral of Losses 
Abstract: These proposed regulations contain guidance concerning the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group. 
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 267    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-118761-09 Drafting attorney: Bruce A. Decker (202) 622-7930 Reviewing attorney: Lawrence M. Axelrod (202) 622-7713 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:
Bruce A. Decker
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5038,
Washington, DC 20224
Phone:202 622-7930
Fax:202 622-6298
Email: bruce.a.decker@irscounsel.treas.gov