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TREAS/IRS RIN: 1545-BJ38 Publication ID: Fall 2010 
Title: ●Removal of De Minimus Partner Rule 
Abstract: Temporary regulations amend to remove the de minimus partner rule in section 1.704-1(b)(2)(iii)(e). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time 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 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-109564-10 Drafting attorney: Bryan A. Rimmke (202) 622-3050 Reviewing attorney: David R. Haglund (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 
Related RINs: Related to 1545-BJ37 
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