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TREAS/IRS | RIN: 1545-BN17 | Publication ID: Fall 2019 |
Title: Regulations Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e) | |
Abstract:
Proposed regulations that provide guidance in determining whether a corporation is a predecessor or successor of a distributing or controlled corporation for purposes of the exception under section 355(e) to the nonrecognition treatment afforded qualifying distributions. |
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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 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 355 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-140328-15 (NPRM) Drafter attorney: W. Reid Thompson (202) 317-5024 Reviewer attorney: Richard Passales (202) 317-5024 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: W. Reid Thompson Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5024 Fax:855 561-0924 Email: w.reid.thompson@irscounsel.treas.gov |