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TREAS/IRS RIN: 1545-BM95 Publication ID: Spring 2016 
Title: Transfers of Property to Partnerships With Related Foreign Partners 
Abstract:

The proposed regulations will implement Notice 2015-54, which requires partners contributing appreciated property to partnerships with related foreign partners to comply with certain requirements in order to not recognize gain on the contribution under section 721(a).

 
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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 0721(c)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-127203-15 Drafting Attorney: Ryan Bowen (202) 317-6937 Reviewing Attorney: Jason T. Smyczek (202) 317-6937 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Ryan Bowen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ryan.bowen@irscounsel.treas.gov