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TREAS/IRS

RIN: 1545-BQ48

Publication ID: Fall 2022

Title: ●Application of Section 367 to Section 304 Transactions
Abstract: The regulations will incorporate Notice 2012-15 into the section 367 regulations and address the application of section 367 to section 304 transactions.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: First time published in the Unified Agenda	Agenda Stage of Rulemaking: Long-Term Actions
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 367

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	To Be Determined

Additional Information: REG-112637-22 (NPRM) Drafter attorney: Karen Li (202) 317-6937 Reviewer attorney: Andrew Wigmore (202) 317-5443 Treasury attorney: TBD CC:INTL
Regulatory Flexibility Analysis Required: Undetermined	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No
Agency Contact: Karen R. Li Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4579, Washington, DC 20224 Phone:202 317-6937 Fax:855 589-8671 Email: karen.r.li@irscounsel.treas.gov