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TREAS/IRS | RIN: 1545-BC63 | Publication ID: Fall 2008 |
Title: Guidance Under Section 707 Regarding Disguised Sales | |
Abstract: This regulation will provide guidance regarding disguised sales of partnership interests. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 707 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149519-03 Drafting attorney: Deane M. Burke (202) 622-3070 Reviewing attorney: Christine Ellison (202) 622-3070 Treasury attorney: William Bowers (202) 622-5721 CC: PSI | |
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: Deane M. Burke Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5022, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: deane.m.burke@irscounsel.treas.gov |