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TREAS/IRS RIN: 1545-BC63 Publication ID: Fall 2008 
Title: Guidance Under Section 707 Regarding Disguised Sales 
Abstract: This regulation will provide guidance regarding disguised sales of partnership interests. 
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   
Legal Authority: 26 USC 707    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/26/2004  69 FR 68838   
Final Action  12/00/2008    
Additional Information: REG-149519-03 Drafting attorney: Deane M. Burke (202) 622-3070 Reviewing attorney: Christine Ellison (202) 622-3070 Treasury attorney: William Bowers (202) 622-5721 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:
Deane M. Burke
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5022,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: deane.m.burke@irscounsel.treas.gov