1545-BP07 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Regarding the Determination of Built-In Gains and Losses

These proposed regulations address built in gains and losses in a loss corporation. The IRS accepted public comments on the proposed regulations from September 10, 2019 to November 12, 2019. In response to comments received, the IRS revised portions of the proposed regulations and accepted further public comments from January 14, 2020 to March 16, 2020.

]]> Other Significant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.382-1 26 CFR 1.382-7 26 U.S.C. 7805 IRC 382(m) No NPRM 09/10/2019 84 FR 47455 NPRM Comment Period End 11/12/2019 NPRM and Partial Withdrawal of NPRM 01/14/2020 85 FR 2061 NPRM Comment Period End 03/16/2020 Second NPRM 05/00/2026 REG-125710-18 (Final) Drafter attorney: Lilia Stamm (202) 317-6847 Reviewer attorney: Brian Loss (202) 317-5024 Treasury attorney: Colin Campbell (202) 622-2721; Theron West Jr. 202-622-5975 CC:CORP No None No No No Lilia Stamm Senior Counsel 1545 Internal Revenue Service IRS 202 317-6847 lilia.d.stamm@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224