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TREAS/IRS | RIN: 1545-BK42 | Publication ID: Fall 2016 |
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. |
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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: Undetermined |
CFR Citation: 26 CFR 1.108-9 | |
Legal Authority: 26 U.S.C. 108 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128043-11 Drafting attorney: Charles D. Wien (202) 317-5279 Reviewing attorney: Mary Beth Carchia (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 |