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TREAS/IRS RIN: 1545-BJ28 Publication ID: Fall 2017 
Title: Technical Revisions to the Unified Rule for Loss on Subsidiary Stock 
Abstract:

These regulations provide technical revisions to rules that were issued under section 1.1502-36 (TD 9424).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.1502    26 CFR 1.597   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2018 
Additional Information: REG-144260-08 Drafting attorney: Julie T. Wang (202) (202) 317-5145 Reviewing attorney: Theresa A. Abell (202) 317-5338 Treasury attorney: Brett York (202) 622-1285 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 
Related RINs: Related to 1545-BM64 
Agency Contact:
Julie Wang
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-6975
Email: julie.t.wang@irscounsel.treas.gov