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TREAS/IRS | RIN: 1545-BK29 | Publication ID: Fall 2013 |
Title: Regarding Disguised Sales of Property Section 707 | |
Abstract: Proposed regulations would amend existing regulations under section 707 of the Internal Revenue Code relating to disguised sales of property to or by a partnership to address identified deficiencies and ambiguities in the existing regulations. | |
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 1 | |
Legal Authority: 26 USC 707 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-119305-11 Drafting attorney: Deane M. Burke (202) 622-3070 Reviewing attorney: Mary Beth Carchia (202) 622-3070 Treasury attorney: Jennifer Alexander (202) 622-0180 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Deane M. Burke Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5022, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: deane.m.burke@irscounsel.treas.gov |