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TREAS/IRS RIN: 1545-BJ28 Publication ID: Spring 2011 
Title: Technical Revisions to the Unified Rule for Loss on Subsidiary Stock 
Abstract: These regulations provide technical revisions to rules that were issued under section 1.1502-36 (TD 9424). 
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   
Legal Authority: 26 USC 7805    26 USC 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-144260-08 Drafting attorney: Maury I. Passman (202) 622-7550 Reviewing attorney: Theresa A. Abell (202) 622-7700 Treasury attorney: Donald Bakke (202) 622-0865 CC:CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Maury I. Passman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW., Room 5422,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-4111
Email: maury.i.passman@irscounsel.treas.gov