1545-BJ28 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Technical Revisions to the Unified Rule for Loss on Subsidiary Stock

These regulations provide technical revisions to rules that were issued under section 1.1502-36 (TD 9424).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.1502 26 CFR 1.597 26 U.S.C. 7805 26 U.S.C. 1502 No NPRM 12/00/2018 REG-144260-08 Drafter attorney: Julie T. Wang (202) (202) 317-5145 Reviewer attorney: Theresa A. Abell (202) 317-5338 Treasury attorney: Brett York (202) 622-1285 CC:CORP No None No No No 1545-BM64 Related to Julie Wang Senior Counsel 1545 Internal Revenue Service IRS 202 317-5145 julie.t.wang@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5140, Washington DC 20224