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TREAS/IRS RIN: 1545-BH55 Publication ID: Fall 2008 
Title: Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Special Enforcement Regulation--Tax Avoidance Transactions 
Abstract: These temporary regulations will allow the IRS to convert partnership items to non-partnership items where the application of the TEFRA partnership procedures to certain tax avoidance transactions interferes with the effective and efficient enforcement of the Internal Revenue laws. 
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 301.6231(c)-9   
Legal Authority: 26 USC 7805    26 USC 6231(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2008    
Additional Information: REG-138326-07 Drafting attorney: Robert T. Wearing (202) 622-4570 Reviewing attorney: William A. Heard (202) 622-4570 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BH22 
Agency Contact:
Robert T. Wearing
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5524,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-7330
Email: robert.t.wearing@irscounsel.treas.gov