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TREAS/IRS | RIN: 1545-AY90 | Publication ID: Spring 2016 |
Title: Payments for Interest in Partnership | |
Abstract: The proposed regulations relate to section 736(b)(3)(B), regarding payments for interest in a partnership if the retiring or deceased partner was a general partner in the partnership. | |
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 U.S.C. 736 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-123382-01 Drafting attorney: Charles D. Wien (202) 317-5279 Reviewing attorney: Stacy L. Short (202) 317-5279 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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5026, Washington, DC 20224 Phone:202 317-5057 Fax:855 591-7865 Email: charles.d.wien@irscounsel.treas.gov |