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TREAS/IRS

RIN: 1545-BJ18

Publication ID: Spring 2011

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: Completed 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Timetable: Action Date FR Cite Withdrawn  02/04/2011

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