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TREAS/IRS RIN: 1545-BN47 Publication ID: Fall 2016 
Title: ●Guidance Under Section 355 Concerning Device and Active Trade or Business 

Proposed regulations under section 355 of the Internal Revenue Code that would clarify the application of the device prohibition and the active business requirement of section 355.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time 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. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/15/2016  81 FR 46004   
NPRM Comment Period End  10/13/2016 
Final Action  12/00/2016 
Additional Information: REG-134016-15 (NPRM) Drafting attorney: Stephanie Floyd (202) 317-5081 Reviewing attorney: Russell Subin (202) 317-5368 Treasury attorney: Brett York (202) 622-1285 CC:CORP:3
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:
Stephanie D. Floyd
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-5081
Fax:855 574-9024