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TREAS/IRS RIN: 1545-BJ18 Publication ID: Fall 2010 
Title: Section 108 and Disregarded Entities 
Abstract: The regulations conclude that, for the purposes of determining whether the provisions of section 108 apply to the cancellation of a disregarded entity's indebtedness, the relevant taxpayer for determining insolvency or a court's jurisdiction is the owner of the disregarded entity. 
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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 108   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-154159-09 Drafting attorney: Bryan A. Rimmke (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 Treasury attorney: Jeffrey Van Hove (202) 622-0835 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ14 
Agency Contact:
Bryan A. Rimmke
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5006,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: bryan.a.rimmke@irscounsel.treas.gov