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TREAS/IRS RIN: 1545-BJ29 Publication ID: Fall 2010 
Title: When a Group Remains in Existence 
Abstract: Rules clarify the standards for determining when a group remains in existence after certain transactions between groups or members of a group. 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1502-75(d)   
Legal Authority: 26 UCS 7805    26 USC 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-101652-10 Drafting attorney: Rebecca O. Burch (202) 622-7305 Reviewing attorney: Larry Axelrod (202) 622-7713 CC: CORP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rebecca O. Burch
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW, Room 5032,
Washington, DC 20224
Phone:202 622-7550
Fax:202 622-4111
Email: rebecca.o.burch@irscounsel.treas.gov