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TREAS/IRS RIN: 1545-BM78 Publication ID: Spring 2016 
Title: Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) 
Abstract:

This regulation will be incorporated into REG-148532-05 and will finalize proposed regulations published in 55 FR 1472-02as INTL-704-87.

 
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 1.367(a)-1(e)    26 CFR 1.367(a)-1(f)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action Completed by TD 9739  09/21/2015  80 FR 56904   
Final Action Effective  09/21/2015 
Additional Information: REG-117141-15 Drafting Attorney: Shane M. McCarrick (202) 317-6937 Reviewing Attorney: Charles P. Besecky (202) 317-6937 CC:INTL
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 
Related RINs: Related to 1545-AC35 
Agency Contact:
Andrew Wigmore
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: andrew.l.wigmore@irscounsel.treas.gov