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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 
Abstract:

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 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
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
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-5081
Fax:855 574-9024
Email: stephanie.d.floyd@irscounsel.treas.gov