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TREAS/IRS RIN: 1545-BP78 Publication ID: Fall 2020 
Title: Technical Amendment to Treasury Regulation Section 1.337(d)-7 for Certain Conversion Transactions 
Abstract:

Proposed regulations that limit the application of Treas. Reg. 1.337(d)-7 to the extent necessary to carry out General Utilities repeal. This rule was previously reported as 1545-BN98.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 337   
Legal Authority: 26 U.S.C. 7805    I.R.C. 337(d)   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    09/29/2017 
Timetable:
Action Date FR Cite
NPRM  12/00/2020 
Additional Information: REG-125322-17 (NPRM) Drafter attorney: Mark Weiss (202) 317-6975 Reviewer attorney: Marie C. Milnes-Vasquez (202) 317-3181 Treasury attorney: Colin Campbell (202) 622-2721 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 
Related RINs: Related to 1545-BN98 
Agency Contact:
Mark Weiss
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-5059
Fax:855 561-0922
Email: mark.weiss@irscounsel.treas.gov