View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BJ34 Publication ID: Fall 2014 
Title: Section 706(d) Regulations--Allocable Cash Basis Items 
Abstract:

Regulations under sections 706(d)(2) and 706(d)(3) concerning the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower tier partnership during a partnership taxable year in which a 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: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 706    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-109370-10 Drafting attorney: Benjamin H. Weaver (202) 317-6850 Reviewing attorney: Laura C. Fields (202) 317-6850 Treasury attorney: Craig Gerson (202) 317-0180 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:
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