1545-BP29 202104 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Regarding Redemptions Through Use of Related Corporations

The proposed regulations would revise existing regulations under section 304 to, among other things, remove provisions that have been outdated as a result of changes in the law. This action would increase the clarity of the section 304 regulations, and reduce the potential for confusion by taxpayers.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.304-1 26 CFR 1.304-2 26 CFR 1.304-3 26 CFR 1.304-5 26 CFR 1.304-6 ... 26 U.S.C. 7805 26 U.S.C. 304 No NPRM 12/00/2021 REG-107784-19 (NPRM) Drafter attorney: Marie Milnes-Vasquez (202) 317-3181 Reviewer attorney: N/A Treasury attorney: Colin Campbell (202) 622-2721 CC:CORP No None No No No Marie Milnes-Vasquez Special Counsel 1545 Internal Revenue Service IRS 202 317-3181 marie.c.milnes-vasquez@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224