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TREAS/IRS RIN: 1545-BH35 Publication ID: Spring 2008 
Title: ●Guidance Regarding the Recovery of Basis in Redemptions of Corporate Stock Governed by Section 301 
Abstract: The final regulations under section 301 do not provide guidance as to how basis is to be recovered in certain transactions. Accordingly, additional guidance is required to address these questions. 
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: Undetermined 
CFR Citation: 26 CFR 1.302-2(c)   
Legal Authority: 26 USC 7805    26 USC 301    26 USC 302   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2008    
Additional Information: REG-143686-07 Drafting attorney: Theresa M. Kolish (202) 622-6163 Reviewing attorney: Lewis K. Brickates (202) 622-7147 Treasury attorney: Marc Countryman (202) 622-9858 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:
Theresa M. Kolish
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5405,
Washington, DC 20224
Phone:202 622-6163
Fax:202 622-7556
Email: theresa.m.kolish@irscounsel.treas.gov