View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BL80 Publication ID: Fall 2014 
Title: Acquiring Corporation for Purposes of Section 381 
Abstract:

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.

 
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   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/07/2014  79 FR 26190   
NPRM Comment Period End  08/05/2014 
Completed by TD 9700  11/10/2014  79 FR 66616   
Additional Information: 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
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:
Stephanie D. Floyd
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: stephanie.d.floyd@irscounsel.treas.gov