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TREAS/IRS RIN: 1545-AY55 Publication ID: Fall 2001 
Title: Liabilities Assumed in Certain Corporate Transactions 
Abstract: These regulations relate to the assumption of liabilities in certain corporate transactions under section 301 and section 357 of the Internal Revenue Code. The regulations affect corporations and their shareholders. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 357   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/04/2001  66 FR 748   
Second NPRM  05/23/2001  66 FR 28407   
Final Action  12/00/2001    
Additional Information: REG-106791-00 Drafting attorney: Michael N. Kaibri (202) 622-7550 Reviewing attorney: Debra Carfisle (202) 622-7550 CC:CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Michael N. Kaibri
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7550