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TREAS/IRS | RIN: 1545-BI17 | Publication ID: Spring 2022 |
Title: Guidance Regarding the Treatment of a Distributing Corporation's Distribution of Property to Member-Creditors | |
Abstract:
These proposed rules provide guidance on the treatment of a distributing corporation's distribution of property from a controlled group to the creditors that are members of the consolidated distribution group. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.1502 | |
Legal Authority: 26 U.S.C. 1502 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-129025-08 (NPRM) Drafter attorney: Austin Diamond-Jones (202) 317-5363 Reviewer attorney: Lisa A. Fuller (202) 317-7700 Treasury attorney: Brett York (202) 622-1285 CC: CORP | |
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 | |
Agency Contact: Austin Diamond-Jones Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5363 Email: austin.m.diamond-jones@irscounsel.treas.gov |