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TREAS/IRS | RIN: 1545-BP80 | Publication ID: Fall 2022 |
Title: Guidance Under Section 355 of the Internal Revenue Code | |
Abstract:
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. |
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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 1.355-2 26 CFR 1.355-3 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 355(b)(3)(D) |
Legal Deadline:
None |
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Timetable:
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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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6975 Email: aglaia.ovtchinnikova@irscounsel.treas.gov |