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TREAS/IRS RIN: 1545-BP80 Publication ID: Spring 2022 
Title: Guidance Under Section 355 of the Internal Revenue Code 

The rules will provide guidance relating to the requirements under section 355 of the Internal Revenue Code, including the active trade or business requirement and the prohibition on device for the distribution of earnings and profits.

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 1.355-2    26 CFR 1.355-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 355(b)(3)(D)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-121484-19 (NPRM) Drafter attorney: Aglaia Ovtchinnikova (202) 317-6975 Reviewer attorney: Kelly Madigan (202) 317-6847 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 
Related RINs: Related to 1545-BC94, Related to 1545-BN47 
Agency Contact:
Aglaia Ovtchinnikova
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6975