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TREAS/IRS RIN: 1545-BH51 Publication ID: Fall 2016 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Not Yet Determined   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  04/01/2014 
Additional Information: REG-101460-08 Drafting attorneys: Bryan A. Rimmke (202) 622-3050 Michala P. Irons (202) 622-3050 Reviewing attorney: David R. Hagland (202) 622-3050 Treasury attorney: Robert Crnkovich (202) 622-0843 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Wendy L. Kribell
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 317-5033
Fax:855 591-7864
Email: wendy.l.kribell@irscounsel.treas.gov