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TREAS/IRS

RIN: 1545-BH35

Publication ID: Fall 2016

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: Long-Term Actions
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 U.S.C. 7805 26 U.S.C. 301 and 302 26 U.S.C. 358(b)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	01/21/2009	74 FR 3509
NPRM Comment Period End	04/21/2009
Final Action	12/00/2017

Additional Information: REG-143686-07 Drafting attorney: Eugene R. Raineri (202) 622-7530 Reviewing attorneys: Lewis K. Brickates (202) 622-7147 and T. Ian Russell (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: Eugene R. Raineri Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW., Room 5419, Washington, DC 20224 Phone:202 622-7530 Fax:202 622-7556 Email: eugene.r.raineri@irscounsel.treas.gov