1545-BL80 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Acquiring Corporation for Purposes of Section 381

This document contains proposed regulations under section 381 of the Internal Revenue Code (Code). The proposed regulations modify the definition of acquiring corporation for purposes of section 381 with regard to certain acquisitions of assets. The proposed regulations affect corporations that acquire the assets of other corporations in corporate reorganizations.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 7805 No NPRM 05/07/2014 79 FR 26190 NPRM Comment Period End 08/05/2014 Completed by TD 9700 11/10/2014 79 FR 66616 REG-131239-13 Drafting attorney: Stephanie Floyd (202) 317-5081 Reviewing attorney: Isaac W. Zimbalist (202) 317-5060 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC:CORP No No None No No No No Stephanie Floyd D. Attorney 1545 Internal Revenue Service IRS 202 317-7053 855 574-9024 stephanie.d.floyd@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3547, Washington DC 20224