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TREAS/IRS RIN: 1545-BN47 Publication ID: Spring 2020 
Title: Guidance Under Section 355 Concerning Device and Active Trade or Business 
Abstract:

Final regulations under section 355 of the Internal Revenue Code that would clarify the application of the device prohibition and the active business requirement of section 355.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/15/2016  81 FR 46004   
NPRM Comment Period End  10/13/2016 
Final Action  12/00/2021 
Additional Information: REG-134016-15 (NPRM) Drafter attorney: Russell Subin (202) 317-6848 Reviewer attorney: N/A Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP:3
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:
Russell P. Subin
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5429,
Washington, DC 20224
Phone:202 317-6848
Fax:855 561-0923
Email: russell.p.subin@irscounsel.treas.gov