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TREAS/IRS RIN: 1545-BP07 Publication ID: Fall 2022 
Title: Guidance Regarding the Determination of Built-In Gains and Losses 

These proposed regulations address built in gains and losses in a loss corporation.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.382-1    26 CFR 1.382-7   
Legal Authority: 26 U.S.C. 7805    IRC 382(m)   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/10/2019  84 FR 47455   
NPRM Comment Period End  11/12/2019 
NPRM and Partial Withdrawal of NPRM  01/14/2020  85 FR 2061   
NPRM Comment Period End  03/16/2020 
Final Action  06/00/2023 
Additional Information: REG-125710-18 (Final) Drafter attorney: Lilia Stamm (202) 317-6847 Reviewer attorney: Marie C. Milnes-Vasquez (202) 317-3181 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:
Lilia Stamm
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6847