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TREAS/IRS RIN: 1545-BJ35 Publication ID: Fall 2010 
Title: ●Modification of Basis Allocation Rules Under Section 755 
Abstract: Proposed regulations amend the existing basis allocation rules for substituted basis transactions under section 1.755-1(b). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 755    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-109366-10 Drafting attorneys: Sean I. Kahng (202) 622-3050 Bryan A. Rimmke (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ36 
Agency Contact:
Sean I. Kahng
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5012,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: sean.i.kahng@irscounsel.treas.gov

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