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TREAS/IRS RIN: 1545-BL45 Publication ID: Fall 2014 
Title: Guidance Under Sections 864 and 865 with Respect to Gain from the Disposition of Partnership Interest 
Abstract:

These regulations will provide rules regarding whether non-U.S. persons' gains from the disposition of interests in a partnership are treated as effectively connected with the conduct of a trade or business within the United States.

 
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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-151845-12 Drafting attorney: David A. Levine (202) 317-6937 Reviewing attorney: Jason T. Smyczek (202) 317-6937 CC:INTL
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:
David A. Levine
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: david.a.levine@irscounsel.treas.gov