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TREAS/IRS RIN: 1545-BN30 Publication ID: Spring 2016 
Title: ●Partial Withdrawal of Proposed Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Partial Withdrawal of Proposed Guidance for Determining 
Abstract:

This document will withdraw certain portions of proposed section 1.367(b)-4.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.367(b)-4   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Partial Withdrawal of NPRM (RIN 1545-BI41)  04/08/2016  81 FR 20587   
Additional Information: REG-135734-14 Drafting Attorney: Rose Jenkins (202) 317-6934 Reviewing Attorney: Barbara Rasch (202-317-6934 Treasury Attorney: Brenda Zent 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 
Agency Contact:
Rose E. Jenkins
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:855 589-8671
Email: rose.e.jenkins@irscounsel.treas.gov