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TREAS/IRS RIN: 1545-BI17 Publication ID: Spring 2022 
Title: Guidance Regarding the Treatment of a Distributing Corporation's Distribution of Property to Member-Creditors 
Abstract:

These proposed rules provide guidance on the treatment of a distributing corporation's distribution of property from a controlled group to the creditors that are members of the consolidated distribution group.

 
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 
CFR Citation: 26 CFR 1.1502   
Legal Authority: 26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-129025-08 (NPRM) Drafter attorney: Austin Diamond-Jones (202) 317-5363 Reviewer attorney: Lisa A. Fuller (202) 317-7700 Treasury attorney: Brett York (202) 622-1285 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:
Austin Diamond-Jones
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5363
Email: austin.m.diamond-jones@irscounsel.treas.gov