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TREAS/IRS RIN: 1545-BO26 Publication ID: Spring 2018 
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.

 
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 336   
Legal Authority: IRC section 336(e)    IRC section 7805    IRC section 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-129058-14 Drafter attorney: Mark Weiss (202) 317-5059 Reviewer 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