View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BH35 Publication ID: Spring 2018 
Title: The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities 
Abstract:

These final regulations provide guidance regarding the recovery of stock basis in distributions under section 301 and transactions that are treated as dividends to which section 301 applies, as well as guidance regarding the determination of gain and the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.302-2    26 CFR 1.302-5    26 CFR 1.304-1    26 CFR 1.304-2    26 CFR 1.304-3    26 CFR 1.304-5    26 CFR 1.304-6    26 CFR 1.306-1    26 CFR 1.704-1    26 CFR 1.1371-1    26 CFR 1.1374-10    26 CFR 1.1502-13    26 CFR 1.1502-19    26 CFR 1.1502-32   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 302   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/21/2009  74 FR 3509   
NPRM Comment Period End  04/21/2009    
Final Action  12/00/2018 
Additional Information: REG-143686-07 (Final) 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-BN32 
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