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TREAS/IRS RIN: 1545-BP29 Publication ID: Spring 2021 
Title: Guidance Regarding Redemptions Through Use of Related Corporations 
Abstract:

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would revise existing regulations under section 304 to, among other things, remove provisions that have been outdated as a result of changes in the law.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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 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    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 304   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2021 
Additional Information: 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
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:
Marie Milnes-Vasquez
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3181
Email: marie.c.milnes-vasquez@irscounsel.treas.gov