1545-BL85 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 Additional Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)

The proposed rulemaking will provide guidance harmonizing the treatment of stock of a controlled corporation under section 355(a)(3)(B) with section 355(b).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 1.355-2(g) and (i) 26 USC 7805 26 USC 355(b)(3)(D) No NPRM 12/00/2014 REG-137309-13 Reviewing attorney: Russell P. Subin (202) 317-6848 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC:CORP No No None No No No 1545-BC94 Related to Russell Subin P. Senior Counsel 1545 Internal Revenue Service IRS 202 317-6848 855 561-0923 russell.p.subin@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5429, Washington DC 20224