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TREAS/IRS RIN: 1545-AX65 Publication ID: Spring 2000 
Title: ●Stock Transfer Rules: Carryover of Earnings and Taxes 
Abstract: This rule provides guidance with respect to how earnings and profits and foreign income tax accounts carry over under section 381 and are allocated under section 312 in certain transactions described in section 367(b). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 367   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2000    
Additional Information: REG-116050-99 Drafting attorney: Anne Devereaux (202) 622-3850 Reviewing attorney: Irwin Halpern (202) 622-3850 Treasury attorney: Je Young Baik (202) 622-1773 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Sectors Affected: 001 None 
Agency Contact:
Anne Devereaux
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3850