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TREAS/IRS | RIN: 1545-BM12 | Publication ID: Spring 2016 |
Title: Disguised Payments for Services | |
Abstract:
The proposed regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The regulations provide guidance to partnerships and their partners regarding when an agreement will be treated as a disguised payment for services. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.707-2 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 707 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115452-14 Drafting attorney: Wendy Kribell (202) 317-5033 Reviewing attorney: Faith Colson (202) 317-5031 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Wendy L. Kribell Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5010, Washington, DC 20224 Phone:202 317-5033 Fax:855 591-7864 Email: wendy.l.kribell@irscounsel.treas.gov |