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TREAS/IRS RIN: 1545-BO28 Publication ID: Fall 2022 
Title: Technical Corrections and Clarifications Regarding Corporate Reorganizations Under Section 368(a)(1)(F) 
Abstract:

These proposed regulations will provide technical corrections and clarifications to the current regulations concerning corporate reorganizations under section 368(a)(1)(F).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.368-2(m)   
Legal Authority: 26 U.S.C. 368(a)(1)(F)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-124882-16 (NPRM) Drafter attorney: Douglas C. Bates (202) 317-5073 Reviewer attorney: N/A 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 
Agency Contact:
Douglas C. Bates
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5407,
Washington, DC 20224
Phone:202 317-5024
Fax:855 561-0924
Email: douglas.c.bates@irscounsel.treas.gov