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TREAS/IRS RIN: 1545-BJ35 Publication ID: Fall 2022 
Title: Modification of Basis Allocation Rules Under Section 755 

Regulations to amend the existing basis allocation rules for substituted basis transactions under section 1.755-1(b).

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. 755    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM and Notice of Public Hearing  01/16/2014  79 FR 3042   
NPRM Comment Period End  04/16/2014 
Final Action  04/00/2023 
Additional Information: REG-109366-10 (Final) Drafter attorney: Katherine A. Waibler (202) 317-5056 Reviewer attorney: Joy C. Spies (202) 317-5020 Treasury attorney: Roger Pillow (202) 622-0322 CC:PSI
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-BJ36 
Agency Contact:
Katherine A. Waibler
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5056
Fax:855 591-7864