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TREAS/IRS RIN: 1545-AX65 Publication ID: Spring 2003 
Title: Stock Transfer Rules--Carryover of Earnings and Taxes 
Abstract: This regulation 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) of the Internal Revenue Code. 
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 7805    26 USC 367   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/15/2000  65 FR 69138   
Final Action  12/00/2003    
Additional Information: REG-116050-99 Drafting attorney: Mark R. Pollard (202) 622-3850 Reviewing attorney: Anne Devereaux (202) 622-3850 Treasury attorney: Michael Caballero (202) 622-0851 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Mark R. Pollard
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3850