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TREAS/IRS

RIN: 1545-BK03

Publication ID: Spring 2011

Title: ●Application of the Segregation Rules to Small Shareholders
Abstract: These regulations provide guidance regarding the application of the segregation rules under section 382 of the Internal Revenue Code to shareholders who are not 5 percent shareholders.
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 1.382-2T (revision)    26 CFR 1.382-3 (revision)
Legal Authority: 26 USC 382(m)    26 USC 382(g)(4)(C)    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2011

Additional Information: REG-149625-10 Drafting attorney: Rubin B. Ranat (202) 622-7974 Reviewing attorney: Lisa A. Fuller (202) 622-7550 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: Rubin B. Ranat Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5415, Washington, DC 20224 Phone:202 622-7974 Fax:202 622-7556 Email: rubin.b.ranat@irscounsel.treas.gov