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TREAS/IRS RIN: 1545-BK03 Publication ID: Fall 2011 
Title: Application of the Segregation Rules to Small Shareholders 
Abstract: These regulations provide guidance regarding the application of the segregation rules under section 382 of the Internal Revenue Code to shareholders who are not 5 percent shareholders. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.382-2T (revision)    26 CFR 1.382-3 (revision)   
Legal Authority: 26 USC 382(m)    26 USC 382(g)(4)(C)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-149625-10 Drafting attorney: Jonathan R. Neuville (202) 622-4092 Reviewing attorney: Lisa A. Fuller (202) 622-7550 Treasury attorney: Lee A. Kelley (202) 622-2198 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:
Jonathan R. Neuville
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-5335
Fax:855 561-0925
Email: jonathan.r.neuville@irscounsel.treas.gov