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TREAS/IRS RIN: 1545-BP80 Publication ID: Spring 2024 
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 use of a device for the distribution of earnings and profits.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
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
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-121484-19 (NPRM) Drafter attorney: Aglaia Ovtchinnikova (202) 317-6975 Reviewer attorney: Austin Diamond-Jones (202) 317-6848 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