{"abstract":"This document contains proposed regulations regarding the items of income and deduction which are included in the calculation of built-in gains and losses under section 382 of the Internal Revenue Code (Code), and reflecting numerous changes made to the Code by the enactment of recent tax legislation. These proposed regulations would affect corporations that experience an ownership change for purposes of section 382. This document also proposes to withdraw the following IRS notices and incorporate their subject matter, as appropriate, into these proposed regulations under section 382: Notice 87-79, Notice 90- 27, Notice 2003-65, and Notice 2018-30.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/09/10/2019-18152.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 47455","comment_url":null,"comments_close_on":"2019-11-12","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by November 12, 2019. Written or electronic requests for a public hearing and outlines of topics to be discussed at the public hearing must be received by November 12, 2019.","disposition_notes":null,"docket_ids":["REG-125710-18"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":30,"comment_start_date":"2019-09-10","updated_at":"2023-02-28T21:02:07.223-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2019-0040-0001","allow_late_comments":null,"id":"IRS-2019-0040-0001","comment_end_date":"2019-11-13","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2019-0040","title":"Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18)"}],"document_number":"2019-18152","effective_on":null,"end_page":47473,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/09/10/2019-18152.xml","html_url":"https://www.federalregister.gov/documents/2019/09/10/2019-18152/regulations-under-section-382h-related-to-built-in-gain-and-loss","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-18152?publication_date=2019-09-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-09-10/2019-18152/mods.xml","not_received_for_publication":null,"page_length":19,"page_views":{"count":9726,"last_updated":"2026-04-05 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-09-10/pdf/2019-18152.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-18152.pdf?1568033116","publication_date":"2019-09-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/09/10/2019-18152.txt","regulation_id_number_info":{"1545-BP07":{"issue":"202404","html_url":"https://www.federalregister.gov/regulations/1545-BP07/guidance-regarding-the-determination-of-built-in-gains-and-losses","title":"Guidance Regarding the Determination of Built-In Gains and Losses","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=1545-BP07&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BP07"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP07/guidance-regarding-the-determination-of-built-in-gains-and-losses","title":"Guidance Regarding the Determination of Built-In Gains and Losses"},"comments_count":30,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0040","supporting_documents_count":0,"docket_id":"IRS-2019-0040","document_id":"IRS-2019-0040-0001","regulation_id_number":"1545-BP07","title":"Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18)","checked_regulationsdotgov_at":"2023-03-01T02:02:06Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":47455,"subtype":null,"title":"Regulations Under Section 382(h) Related to Built-In Gain and Loss","toc_doc":"Proposed Regulations under Section 382(h) Related to Built-in Gain and Loss","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":84}