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TREAS/IRS RIN: 1545-BH35 Publication ID: Spring 2019 
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: Completed Actions 
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    
Proposed Rule, Withdrawn  03/28/2019  84 FR 11686   
Additional Information: REG-143686-07 (Final) Drafter attorney: Aglaia Ovtchinnikova (202) 317-6975 Reviewer attorney: Kevin Jacobs (202) 317-5024 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:
Aglaia Ovtchinnikova
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6975
Email: aglaia.ovtchinnikova@irscounsel.treas.gov