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TREAS/IRS | RIN: 1545-BH35 | Publication ID: Fall 2009 |
Title: The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities | |
Abstract: These proposed regulations provide guidance regarding the recovery of stock basis in distributions under section 301 and transactions that are treated as dividends to which section 301 applies, as well as guidance regarding the determination of gain and the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions. | |
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 1.301-2 26 CFR 1.301-5 26 CFR 1.304-1 26 CFR 1.304-2 26 CFR 1.304-3 26 CFR 1.304-5 26 CFR 1.351-2 26 CFR 1.354-1 26 CFR 1.355-1 26 CFR 1.356-1 26 CFR 1.358-1 26 CFR 1.358-2 26 CFR 1.358-6 26 CFR 1.368-1 26 CFR 1.861-12 26 CFR 1.1002-1 26 CFR 1.1016-2 26 CFR 1.1374-10 | |
Legal Authority: 26 USC 7805 26 USC 301 and 302 26 USC 358(b) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143686-07 Drafting attorneys: Theresa M. Kolish (202) 622-6163 and Rebecca O. Burch (202) 622-7305 Reviewing attorneys: Lewis K. Brickates (202) 622-7147 and T. Ian Russell (202) 622-7550 Treasury attorney: Donald Bakke (202) 622-0865 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 Rebecca O. Burch Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW, Room 5032, Washington, DC 20224 Phone:202 622-7550 Fax:202 622-4111 Email: rebecca.o.burch@irscounsel.treas.gov |