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TREAS/IRS RIN: 1545-BN80 Publication ID: Fall 2021 
Title: Rules Applicable With Respect to Distributions of Money and Other Property; Update  

This project will update 26 CFR 1.301-1 to reflect statutory amendments to section 301 of the Code.

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 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/26/2019  84 FR 11263   
NPRM Comment Period End  06/24/2019 
Final Action  06/00/2022 
Additional Information: REG-121694-16 (Final) Drafter attorney: Grid Glyer (202) 317-6847 Reviewer attorney: William W. Burhop (202) 317-5363 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:
Grid R. Glyer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088