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TREAS/IRS | RIN: 1545-BN82 | Publication ID: Fall 2017 |
Title: AAA Rules Clarification | |
Abstract:
Allocation of AAA when an S Corporation with no earnings and profits engages in a section 368(a)(1)(D) reorganization followed by a spin-off under section 355; clarification of AAA adjustments when an ordinary distribution is made after a redemption distribution. |
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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 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1368 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105024-17 (NPRM) Drafting attorney: Meghan Howard (202) 317-5055 Reviewing attorney: Bradford Poston (202) 317-5049 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC: PSI | |
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: Meghan M. Howard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5024, Washington, DC 20224 Phone:202 317-5279 Email: meghan.m.howard@irscounsel.treas.gov |