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TREAS/IRS RIN: 1545-BN40 Publication ID: Spring 2016 
Title: ●Treatment of Certain Interests in Corporations 
Abstract:

Proposed rules regarding treatment of certain interests in corporations.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Yes  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 385   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/08/2016  81 FR 20912   
NPRM Comment Period End  07/07/2016 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Raymond J. Stahl
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3800
Fax:202 317-4922
Email: raymond.j.stahl@irscounsel.treas.gov