1545-BM12 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Disguised Payments for Services

The 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 Not subject to, not significant 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 05/00/2026 REG-115452-14 Drafter attorney: Jeremy A. Milton (202) 317-5665 Reviewer attorney: Laura Fields (202) 317-5020 Treasury attorney: Drew Tidwell (202) 890-7687 CC:PT&E No None No No No Jeremy Milton A. General Attorney 1545 Internal Revenue Service IRS 202 317-5665 855 591-7865 jeremy.a.milton@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224