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TREAS/IRS RIN: 1545-BN32 Publication ID: Spring 2016 
Title: ●Supplemental Guidance Regarding the Recovery of Basis in Certain Transactions Involving Corporate Stock 
Abstract:

Temporary regulations regarding the recovery of corporate stock basis, including rules applicable to pass-through entities and corporations filing consolidated federal income tax returns.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.302-5    26 CFR 1.704-1    26 CFR 1.1371-1    26 CFR 1.1374-5    26 CFR 1.1374-10    26 CFR 1.1502-13    26 CFR 1.1502-19    26 CFR 1.1502-32   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2016 
NPRM Comment Period End  12/00/2016 
Interim Final Rule  09/00/2019 
Interim Final Rule Effective  09/00/2016 
Final Action  09/00/2016 
Additional Information: REG-106889-16 (NPRM, TEMP) Drafter attorney: Julie Wang – 202-317-5145 Reviewer attorney: Kevin Jacobs – 202-317-5332 Treasury attorney: Brett York – 202-622-1285 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kevin M. Jacobs
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5332
Email: kevin.m.jacobs@irscounsel.treas.gov