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TREAS/IRS RIN: 1545-BI69 Publication ID: Spring 2018 
Title: Series Limited Liability Companies and Cell Companies 
Abstract:

The regulations will provide that a series of organizations will be treated as a separate entity for Federal tax purposes if certain requirements are satisfied. The regulations will provide examples illustrating the application of the rule.

 
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 301   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7701   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/14/2010  75 FR 55699   
NPRM Comment Period End  12/13/2010    
Final Action  07/00/2018 
Additional Information: REG-119921-09 Drafter attorney: Benjamin H. Weaver (202) 317-6850 Reviewer attorney: Joy C. Spies (202) 317-6850 Treasury attorney: NA CC:PSI
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:
Benjamin H. Weaver
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727
Email: benjamin.h.weaver@irscounsel.treas.gov