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TREAS/IRS | RIN: 1545-BD71 | Publication ID: Fall 2013 |
Title: Determination of Distributive Shares When a Partner's Interest Changes | |
Abstract: This regulation will provide rules regarding the determination of a partner's distributive share when the partner's interest changes. | |
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 706 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144689-04 Drafting attorney: Benjamin Weaver (202) 622-3050 Frank J. Fisher (202) 622-3050 Reviewing attorney: Laura C. Fields (202) 622-3050 Treasury attorney: Lee Kelley (202) 622-2198 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: Benjamin H. Weaver Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5002, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6727 Email: benjamin.h.weaver@irscounsel.treas.gov Frank J. Fisher Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5007, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: frank.j.fisher@irscounsel.treas.gov |