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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) 

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.

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
Action Date FR Cite
NPRM by Cross-Reference to Temporary Regulation and Withdrawal NPRM of 1545-BB85  12/19/2016  81 FR 91888   
NPRM by Cross-Reference to Temporary Regulation Comment Period End  03/20/2017 
Final Action  12/00/2019 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5024
Fax:855 561-0924