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TREAS/IRS RIN: 1545-BO25 Publication ID: Fall 2023 
Title: Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock 
Abstract:

This document will finalize proposed regulations pertaining to the withholding and reporting obligations of withholding agents that make deemed distributions under section 305(c) of the Internal Revenue Code.  The proposed regulations were published in the Federal Register on April 13, 2016, as part of RIN 1545-BN07.  

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 305(c)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/13/2016  81 FR 21795   
NPRM Comment Period End  07/12/2016 
Final Action  07/00/2024 
Additional Information: REG-132880-17 (Final) Drafter attorney: Alan Williams (202) 317-6941 Reviewer attorney: Subin Seth (202) 317-5003 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
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-BN07 
Agency Contact:
Alan S. Williams
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6941
Email: alan.s.williams@irscounsel.treas.gov