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TREAS/IRS RIN: 1545-BK77 Publication ID: Fall 2014 
Title: Special Rule for Determining the Value of the Loss Corporation's Pre-Change Assets 
Abstract: These proposed regulations contain guidance concerning the value of a loss corporation's pre-change assets under section 382(l)(6). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.382-9   
Legal Authority: 26 USC 382    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-109935-11 Reviewing attorney: Douglas C. Bates (202) 317-5073 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 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:
Leah M. Thompson
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-7555
Email: leah.m.thompson@irscounsel.treas.gov