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TREAS/IRS RIN: 1545-BL22 Publication ID: Spring 2016 
Title: Fractions Rule and Partnership Allocations 
Abstract:

Provide guidance regarding the application of section 514(c)(9)(E) to partnerships.

 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.514(c)-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2016 
Additional Information: REG-136978-12 Drafting attorney: Caroline E. Hay (202) 317-5279 Reviewing attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Ossie Borosh (202) 622-0180 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Caroline Hay
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864
Email: caroline.hay@irscounsel.treas.gov