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TREAS/IRS RIN: 1545-BM91 Publication ID: Spring 2016 
Title: Treatment of Certain Interests in Corporations 
Abstract:

The proposed regulations govern the treatment of certain interests in corporations as stock or indebtedness.

 
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 1.385-1    26 CFR 1.385-2    26 CFR 1.385-3    26 CFR 1.385-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0385   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  04/13/2016 
Additional Information: REG-108060-15 Drafting Attorney: Raymond J. Stahl (202) 317-6938 Reviewing Attorney: Mark Erwin (202) 317-6938 Treasury Attorney: 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: Duplicate of 1545-BN40 
Agency Contact:
Raymond J. Stahl
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3800
Fax:202 317-4922
Email: raymond.j.stahl@irscounsel.treas.gov

Eric D. Brauer
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4139,
Washington, DC 20224
Phone:202 317-6847
Email: eric.d.brauer@irscounsel.treas.gov