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| View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
| TREAS/IRS | RIN: 1545-BH51 | Publication ID: Spring 2011 |
| Title: 704(b) Related Party Substantiality Regulations | |
| Abstract: The project removes certain related party partnership allocations from the substantial economic effect safe harbor under section 704(b) and requires reallocation in accordance with the partner's interest in the partnership. | |
| 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: Undetermined | Unfunded Mandates: Undetermined |
| CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
| Legal Authority: Not Yet Determined | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-101460-08 Drafting attorney: Bryan A. Rimmke (202) 622-3050 Reviewing attorney: David R. Hagland (202) 622-3050 Treasury attorney: Robert Crnkovich (202) 622-0843 CC: PSI | |
| Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Undetermined |
| Federalism: Undetermined | |
| Included in the Regulatory Plan: No | |
| RIN Data Printed in the FR: No | |
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Agency Contact: Bryan A. Rimmke Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5006, Washington, DC 20224 Phone:202 622-3050 Fax:202 622-3308 Email: bryan.a.rimmke@irscounsel.treas.gov |
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