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TREAS/IRS | RIN: 1545-BO26 | Publication ID: Fall 2017 |
Title: ●Regulations Under Section 336(e) to Revise the Treatment of Certain Stock Dispositions as Asset Sales | |
Abstract:
Proposed regulations under section 336(e) to revise the treatment of certain stock dispositions which are treated as asset sales. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Not subject to, not significant | |
CFR Citation: 26 CFR 336 | |
Legal Authority: IRC section 336(e) IRC section 7805 |
Legal Deadline:
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Timetable:
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Additional Information: REG-129058-14 Drafting attorney: Mark Weiss (202) 317-5059 Reviewing attorney: Ken Cohen (202) 317-6848 Treasury attorney: Brett York (202) 622-1285 CC:CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Mark Weiss Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5140, Washington, DC 20224 Phone:202 317-5059 Fax:855 561-0922 Email: mark.weiss@irscounsel.treas.gov |