Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal

Treasury Department; Internal Revenue Service: proposed rule. Dated 15 days ago, it is in the active follow-up window. Score 20/100. As of 2026-11-04, from Federal Register API (Office of the Federal Register).

Data as of · Compiled by Zalwin from Federal Register API (Office of the Federal Register)

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FieldValue
AgencyTreasury Department; Internal Revenue Service
TypeProposed rule
ActionPartial withdrawal of notice of proposed rulemaking.
Published2026-10-21
SignificantNo
CFR parts26 CFR 1
SummaryThis document partially withdraws a notice of proposed rulemaking containing proposed regulations regarding the application of the device prohibition and the active trade or business requirement for distributions of controlled corporation stock (or stock and securities) by a distributing corporation without income, gain, or loss. The proposed regulations would affect corporations and their shareholders and security holders.
Document number2026-21568
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  • Source agency: Federal Register API (Office of the Federal Register)
  • Record date: 2026-10-21
  • Data refreshed: 2026-11-04
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LIVE PUBLIC DATA Source: Federal Register API (Office of the Federal Register) · Last refreshed: Wed, 04 Nov 2026 09:17:43 GMT

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Peer benchmark and outreach value: Treasury Department; Internal Revenue Service and 39 internal-revenue-service peers

  • internal-revenue-service FederalRegisterCompliancePulse records like this one: 39
  • Timing: Medium: dated in the last 30 days
  • Estimated pipeline if you contact every internal-revenue-service peer: $7,800 (peers × rate × deal size; an estimate from your assumptions, not a forecast)

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20 / 100 Action Urgency Score

    What is the FederalRegisterCompliancePulse record for Treasury Department; Internal Revenue Service?

    Treasury Department; Internal Revenue Service published a proposed rule on 2026-10-21: Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal.

    How does Treasury Department; Internal Revenue Service compare to other FederalRegisterCompliancePulse records?

    It is 15 days old, still within a typical 45-day follow-up window. Its Action Urgency Score of 20/100 is modest; treat it as background rather than a priority.

    Treasury Department; Internal Revenue Service vs. top 2 peers

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    FederalRegisterCompliancePulse: IRS FederalRegisterCompliancePulse: Proposed rule FederalRegisterCompliancePulse: Standard

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