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TREAS/IRS

RIN: 1545-BE99

Publication ID: Spring 2011

Title: Regulations Update Regarding Partnership Mergers
Abstract: This proposed rule will modify regulations under sections 704 and 737 consistent with Notice 2005-15 to address the income tax consequences of property following partnership mergers.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Long-Term Actions
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 704    26 USC 737    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  08/22/2007  72 FR 46932    NPRM Comment Period End  11/20/2007     Outlines of Topics Due  11/21/2007     Public Hearing  12/05/2007     Final Action  12/00/2012

Additional Information: REG-143397-05 Drafting attorneys: Laura C. Fields (202) 622-3050 Reviewing attorney: Beverly Katz (202) 622-3050 Treasury attorney: Robert Crnkovich (202) 622-0843 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: Laura C. Fields Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5010, Washington, DC 20224 Phone:202 622-3050 Fax:202 622-3308 Email: laura.c.fields@irscounsel.treas.gov