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TREAS/IRS RIN: 1545-BK32 Publication ID: Fall 2014 
Title: Covered Asset Acquisitions (Temporary) 
Abstract: This temporary regulation will provide guidance to taxpayers who engage in covered asset acquisitions. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.901   
Legal Authority: 26 USC 7805    26 USC 0901(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  09/05/2014 
Additional Information: REG-120994-11 Drafting Attorney: Jeffrey L. Parry (202) 317-6936 Reviewing Attorney: Barbara A. Felker (202) 317-6936 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK31 
Agency Contact:
Jeffrey L. Parry
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.l.parry@irscounsel.treas.gov