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TREAS/IRS | RIN: 1545-BM34 | Publication ID: Spring 2015 |
Title: Gain Recognition Upon Certain Partnership Transactions Involving a Partner's Stock | |
Abstract:
Withdrawing notice of proposed rulemaking and issuing a new notice of proposed rulemaking to provide for rules for determining consequences of partnership transactions involving partner stock. |
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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 1.337(d)-3 26 CFR 1.732-1 26 CFR 1.732-3 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149518-03 Drafting attorney: Joseph R. Worst (202) 317-5279 Reviewing attorney: Holly Porter (202) 317-5279 Treasury attorney: Craig Gerson (202) 622-0180 CC:PSI: 03 | |
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: Joseph R. Worst Attorney 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: joseph.r.worst@irscounsel.treas.gov |