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TREAS/IRS | RIN: 1545-BD70 | Publication ID: Fall 2008 |
Title: Section 704(b)(2); Partner's Distributive Share; and Substantiality | |
Abstract: Clarify the substantiality rules under section 1.704-1(b)(2)(iii) as to the impact of the tax consequences to owners or partners on the determination of substantiality. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 704(b)(2) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144620-04 Drafting attorneys: Kevin I. Babitz (202) 622-3060 Jonathan E. Cornwell (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 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 | |
Related RINs: Related to 1545-BB11 | |
Agency Contact: Kevin I. Babitz General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-5279 Fax:202 317-6730 Email: kevin.i.babitz@irscounsel.treas.gov Jonathan E. Cornwell Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3050 Fax:202 622-3308 Email: jonathan.e.cornwell@irscounsel.treas.gov |