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TREAS/IRS RIN: 1545-BI48 Publication ID: Spring 2022 
Title: Certain Changes in Percentage Ownership Attributable to Fluctuations in Value 

Section 382(l)(3)(C) provides that, except as provided in regulations, any change in proportionate ownership, which is attributable solely to fluctuations in the relative fair market values of different classes of stock, shall not be taken into account. This project sets forth regulations dealing with the treatment of changes in proportionate ownership attributable to fluctuations in the relative fair market values of different classes of stock.

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 1.382-2T(l)   
Legal Authority: 26 U.S.C. 382(l)(3)(C)    26 U.S.C. 382(m)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-136644-08 (NPRM) Drafter attorney: Stephen R. Cleary (202) 317-5353 Reviewer attorney: Mark S. Jennings (202) 317-5355 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:
Stephen R. Cleary
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5423,
Washington, DC 20224
Phone:202 317-5353
Fax:855 524-2088