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| TREAS/IRS | RIN: 1545-BF27 | Publication ID: Fall 2011 |
| Title: Section 108(e)(8) Application to Partnerships | |
| Abstract: These final regulations address the application of section 108(e)(8) to partnerships and their partners in determining the discharge of indebtedness income of a partnership that transfers a partnership interest to a creditor in satisfaction of the partnership's indebtedness. | |
| 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 108; 26 USC 7805 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-164370-05 Drafting attorneys: Megan A. Stoner (202) 622-3070 Joseph R. Worst (202) 622-3070 Reviewing attorney: Mary Beth Carchia (202) 622-3070 Treasury attorney: Jennifer Alexander (202) 622-0843 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 | |
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Agency Contact: Megan A. Stoner General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5315, Washington, DC 20224 Phone:202 622-3070 Fax:202 622-4804 Email: megan.a.stoner@irscounsel.treas.gov Joseph R. Worst Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5026, Washington, DC 20224 Phone:202 622-3070 Fax:202 622-4804 Email: joseph.r.worst@irscounsel.treas.gov |
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