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TREAS/IRS RIN: 1545-BO47 Publication ID: Fall 2018 
Title: Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss Following a Disposition of Stock 
Abstract:

This project will amend 1.1502-91 to revise the calculation of the consolidated NUBIG and NUBIL amount. It also withdraws RIN 1545-BJ79.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 301.7805    26 CFR 1.1502   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-133002-10 (NPRM) Drafter attorney: Grid Glyer (202) 317-6847 Reviewer attorney: Lisa A. Fuller (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2297 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 
Agency Contact:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov