1545-BM12 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Disguised Payments for Services.

The proposed regulations relating to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The regulations provide guidance to partnerships and their partners regarding when an agreement will be treated as a disguised payment for services.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.707-2 26 USC 7805 26 USC 707 No NPRM 03/00/2015 REG-115452-14 Drafting attorney: Jaclyn Goldberg 202-317-5037 Reviewing attorney: Faith Colson 202-317-5031 Treasury attorney: Craig Gerson 202-622-0180 CC:PSI No None No No No 1545-BM13 Related to Jaclyn Goldberg M. Attorney 1545 Internal Revenue Service IRS 202 317-5037 202 317-6728 jaclyn.m.goldberg@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5012, Washington DC 20224