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TREAS/IRS RIN: 1545-BN82 Publication ID: Spring 2018 
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.

 
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
Timetable:
Action Date FR Cite
NPRM  06/00/2018 
Additional Information: REG-105024-17 (NPRM) Drafter attorney: Meghan Howard (202) 317-5055 Reviewer 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