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TREAS/IRS RIN: 1545-BJ75 Publication ID: Fall 2010 
Title: ●Indirect Stock Transfers and Coordination Rule Exception (Temporary) 
Abstract: These temporary regulations relate to the coordination rule exception under section 1.367(a). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.367(a)-3(d)   
Legal Authority: 26 USC 7805    26 USC 0367(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2011    
Additional Information: REG-132702-10 Drafting Attorney: Sean W. Mullaney (202) 622-3860 Reviewing Attorney: CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Previously reported as 1545-AM97, Related to 1545-BJ74 
Agency Contact:
Sean W. Mullaney
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: sean.w.mullaney@irscounsel.treas.gov