View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BF27 Publication ID: Spring 2011 
Title: Debt Satisfied by a Partnership Interest 
Abstract: These final regulations address the application of section 108(e)(8) to partnerships and their partners in determining the discharge of indebtedness income of a partnership that transfers a partnership interest to a creditor in satisfaction of the partnership's indebtedness. 
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 108    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/31/2008  73 FR 64903   
Outlines of Topics Due  01/27/2009    
NPRM Comment Period End  01/29/2009    
Public Hearing  02/19/2009    
Public Hearing Cancelled  02/11/2009  74 FR 6841   
Final Action  12/00/2011    
Additional Information: REG-164370-05 Drafting attorney: Megan A. Stoner (202) 622-3070 Reviewing attorney: Mary Beth Carchia (202) 622-3070 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Megan A. Stoner
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5315,
Washington, DC 20224
Phone:202 622-3070
Fax:202 622-4804
Email: megan.a.stoner@irscounsel.treas.gov