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TREAS/IRS | RIN: 1545-BG87 | Publication ID: Fall 2008 |
Title: Application of At-Risk Rules to Deficit Restoration Obligations of Limited Liability Company Members | |
Abstract: These regulations under section 465 regarding the exent to which a limited partner will be considered at risk with respect to liabilities of a partnership including situations in which a limited partner may be obligated to contribute additional capital to the parntership in the future. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 465 | |
Legal Authority: 26 USC 465 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135675-07 Drafting attorney: William M. Kostak (202) 622-3060 Reviewing attorney: James A. Quinn (202) 622-3070 Treasury attorney: William Bowers (202) 622-5721 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: William M. Kostak General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6729 Email: william.m.kostak@irscounsel.treas.gov |