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TREAS/IRS RIN: 1545-BE99 Publication ID: Fall 2008 
Title: Sections 704(c) and 737--Regulations Update Regarding Partnership Mergers 
Abstract: This proposed rule will modify regulations under sections 704 and 737 consistent with Notice 2005-15 to address the income tax consequences of property following partnership mergers. 
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 7805    26 USC 704    26 USC 737   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/22/2007  72 FR 46932   
NPRM Comment Period End  11/20/2007    
Public Hearing   12/05/2007    
Final Action  12/00/2008    
Additional Information: REG-143397-05 Drafting attorneys: Laura C. Fields (202) 622-3050 and Jason T. Smyczek (202) 622-3050 Reviewing attorney: Beverly Katz (202) 622-3050 Treasury attorney: William Bowers (202) 622-5721 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Laura C. Fields
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: laura.c.fields@irscounsel.treas.gov

Jason T. Smyczek
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Email: jason.t.smyczek@irscounsel.treas.gov