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TREAS/IRS RIN: 1545-BB85 Publication ID: Fall 2016 
Title: Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e) 

These regulations under section 355(e) set forth whether a transferor or a transferee of distributing or controlled assets is a predecessor or successor and related rules.

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 U.S.C. 355    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/22/2004  69 FR 67873   
NPRM Comment Period End  02/22/2005    
Interim Final Rule  12/00/2016 
Additional Information: REG-145535-02 (action) Drafting attorney: Richard Passales (202) 317-5341 Reviewing attorney: Marie Milnes-Vasquez (202) 317-5327 Treasury attorney: CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Richard K. Passales
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5341
Fax:202 317-6672