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TREAS/IRS RIN: 1545-BK42 Publication ID: Fall 2014 
Title: Application to Partnerships Section 108(e)(7) 
Abstract:

Proposed regulations address the recapture of gain on subsequent sale of a partnership interest acquired in a partnership debt-for-equity exchange.

 
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 1.108-9   
Legal Authority: 26 USC 108    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2015 
Additional Information: REG-128043-11 Drafting attorney: Charles D. Wien (202) 317-5279 Reviewing attorney: Mary E. Collins (202) 317--5279 Treasury attorney: Benjamin Willis (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:
Charles D. Wien
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5026,
Washington, DC 20224
Phone:202 317-5279
Fax:202 317-6730
Email: charles.d.wien@irscounsel.treas.gov