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TREAS/IRS | RIN: 1545-BI48 | Publication ID: Spring 2022 |
Title: Certain Changes in Percentage Ownership Attributable to Fluctuations in Value | |
Abstract:
Section 382(l)(3)(C) provides that, except as provided in regulations, any change in proportionate ownership, which is attributable solely to fluctuations in the relative fair market values of different classes of stock, shall not be taken into account. This project sets forth regulations dealing with the treatment of changes in proportionate ownership attributable to fluctuations in the relative fair market values of different classes of stock. |
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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 1.382-2T(l) | |
Legal Authority: 26 U.S.C. 382(l)(3)(C) 26 U.S.C. 382(m) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-136644-08 (NPRM) Drafter attorney: Stephen R. Cleary (202) 317-5353 Reviewer attorney: Mark S. Jennings (202) 317-5355 Treasury attorney: Colin Campbell (202) 622-2297 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: Stephen R. Cleary Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5423, Washington, DC 20224 Phone:202 317-6847 Fax:855 561-0925 Email: stephen.r.cleary@irscounsel.treas.gov |