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TREAS/IRS RIN: 1545-BN32 Publication ID: Fall 2017 
Title: Guidance Regarding the Recovery of Basis in Certain Transactions Involving Corporate Stock 
Abstract:

Proposed regulations regarding the recovery of corporate stock basis.

 
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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.302-25   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-106889-16 (NPRM, TEMP) Drafter attorney: Kevin Jacobs (202) 317-5024 Reviewer attorney: Julie Wang (202) 317-5145 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-BH35 
Agency Contact:
Kevin M. Jacobs
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5332
Email: kevin.m.jacobs@irscounsel.treas.gov