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TREAS/IRS RIN: 1545-BJ79 Publication ID: Fall 2010 
Title: ●Revision of the Calculation of the Consolidated Net Unrealized Built-In Gain (NUBIG) or Net Unrealized Built-In Loss (NUBIL) Amount Under Section 1.1502-91 
Abstract: This project amends section 1.1502-91 to revise the calculation of the consolidated net unrealized built-in gain (NUBIG) or net unrealized built-in loss (NUBIL) amount. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 USC 1502    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-133002-10 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Alfred C. Bishop (202) 622-7930 CC: CORP
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 
Agency Contact:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov