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TREAS/IRS RIN: 1545-AU33 Publication ID: Fall 1997 
Title: Regulations Under Section 382 
Abstract: Amendments to the regulations under IRS section 382. The rules relate to the application of section 382 in short taxable years and with respect to controlled groups. Additional rules amend certain aspects of section 1.38-2T relating principally to the separate tracking of the stock ownership of loss corporations that cease to exist following a merger or similar transaction. 
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 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 382    26 USC 383   
Timetable:
Action Date FR Cite
NPRM  06/27/1996  61 FR 33391   
NPRM Comment Period End  09/26/1996  61 FR 33391   
Additional Information: REG-209833-96 (CO-26-96) ^PDrafting attorney: Diana Fulton (202) 722-7550. ^PCC:DOM:CORP ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Diana M. Fulton
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7550