View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BN18 Publication ID: Spring 2020 
Title: Regulations Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e) (Temporary) 
Abstract:

The Temporary Regulations provide guidance in determining whether a corporation is a predecessor or successor of a distributing or controlled corporation for purposes of the exception under section 355(e) to the nonrecognition treatment afforded qualifying distributions.

 
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 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 355   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulation  12/19/2016  81 FR 91738   
Temporary Regulation Effective   12/19/2016 
Final Action and Removal of Temporary Regulations  12/18/2019  84 FR 69308   
Final Action Effective  12/16/2019 
Additional Information: REG-140328-15 (Temp) Drafter attorney: W. Reid Thompson (202) 317-5024 Reviewer attorney: Richard Passales (202) 317-5024 Treasury attorney: Colin Campbell (202) 622-2297 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:
W. Reid Thompson
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5024
Fax:855 561-0924
Email: w.reid.thompson@irscounsel.treas.gov