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TREAS/IRS | RIN: 1545-BP29 | Publication ID: Fall 2019 |
Title: ●Guidance Regarding Redemptions Through Use of Related Corporations | |
Abstract:
The proposed regulations would revise existing regulations under section 304 to, among other things, remove provisions that have been outdated as a result of changes in the law. This action would increase the clarity of the section 304 regulations, and reduce the potential for confusion by taxpayers. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Deregulatory | |
CFR Citation: 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 ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 304 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107784-19 (NPRM) Drafting attorney: Kevin M. Jacobs (202) 317-5332 Reviewing attorney: Marie Milnes-Vasquez (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2721 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: Kevin M. Jacobs Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5332 Email: kevin.m.jacobs@irscounsel.treas.gov |