1545-BM12 201804 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 relate 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 Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1.707-2 26 U.S.C. 7805 26 U.S.C. 707 No NPRM 07/23/2015 80 FR 43652 NPRM Comment Period End 11/17/2015 Final Action 12/00/2018 REG-115452-14 Drafter attorney: Wendy Kribell (202) 317-5033 Reviewer attorney: Faith Colson (202) 317-5031 Treasury attorney: NA CC:PSI No None No No No Wendy Kribell L. Attorney 1545 Internal Revenue Service IRS 202 317-5033 855 591-7864 wendy.l.kribell@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5010, Washington DC 20224