United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2016_register executive 2016-04-13 article Proposed Rules D09002ee1c7f6515f D09002ee1c7f651f0 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains proposed regulations regarding deemed distributions of stock and rights to acquire stock. The proposed regulations would resolve ambiguities concerning the amount and timing of deemed distributions that are or result from adjustments to rights to acquire stock. The proposed regulations also would provide additional guidance to withholding agents regarding their current withholding and information reporting obligations under chapters 3 and 4 with respect to these deemed distributions. The proposed regulations would affect corporations issuing rights to acquire stock, their shareholders and holders of these rights, and withholding agents with respect to these deemed distributions. 81 FR 21795 https://www.govinfo.gov/app/details/FR-2016-04-13/2016-08248 2016-08248 fr13ap16-25 RIN 1545-BN07 4830-01-P REG-133673-15 https://www.govinfo.gov/app/details/FR-2016-04-13/2016-08248 https://www.govinfo.gov/content/pkg/FR-2016-04-13/html/2016-08248.htm https://www.govinfo.gov/content/pkg/FR-2016-04-13/pdf/2016-08248.pdf Income Taxes Reporting and Recordkeeping Requirements 14 p. 21795 21808 81 FR 21795 Title 26 Part 1 26 CFR Part 1 RIN 1545-BN07 Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock; Federal Register Vol. 81, Issue PRORULE 2016-08248 DEPARTMENT OF THE TREASURY Internal Revenue Service 2016-07-12 REG-133673-15 4830-01-P 2016-08248 Notice of proposed rulemaking.

This document contains proposed regulations regarding deemed distributions of stock and rights to acquire stock. The proposed regulations would resolve ambiguities concerning the amount and timing of deemed distributions that are or result from adjustments to rights to acquire stock. The proposed regulations also would provide additional guidance to withholding agents regarding their current withholding and information reporting obligations under chapters 3 and 4 with respect to these deemed distributions. The proposed regulations would affect corporations issuing rights to acquire stock, their shareholders and holders of these rights, and withholding agents with respect to these deemed distributions.

Written or electronic comments and requests for a public hearing must be received by July 12, 2016. Concerning the proposed regulations under section 305, Maurice M. LaBrie, (202) 317-5322; concerning the proposed regulations under sections 860G, 861, 1441, 1461, 1471, and 1473, Subin Seth, (202) 317-6942; concerning the proposed regulations under section 6045B, Pamela Lew, (202) 317-7053; concerning submission of comments, contact Regina Johnson, (202) 317-6901 (not toll-free numbers). Income Taxes Reporting and Recordkeeping Requirements Deemed Distributions of Stock and Rights to Acquire Stock , http://www.irs.gov www.regulations.gov Vol. 81, no. 71 Office of the Federal Register, National Archives and Records Administration 2016-04-13 continuing daily deposited born digital 331 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-04-13 P0b002ee18f2dae2c 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr13ap16 https://www.govinfo.gov/app/details/FR-2016-04-13 https://www.govinfo.gov/content/pkg/FR-2016-04-13/pdf/FR-2016-04-13.pdf https://www.govinfo.gov/content/pkg/FR-2016-04-13/xml/FR-2016-04-13.xml fdlp 21699 22021 DGPO 2016-04-13 2024-06-02 FR-2016-04-13 machine generated eng FR FR-2016-04-13 81 71