1545-BP39 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Allocation of Liabilities for Disguised Sales

These proposed regulations concern how liabilities are allocated for disguised sales purposes.  These regulations affect partnerships and their partners.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 707 and 7805 No NPRM 03/00/2024 REG-114907-19 (NPRM) Drafter attorney: Christiaan Cleary (202) 317-6580; and Jeremy Milton (202) 317-6580 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Sarah Haradon (202) 622-0322 CC:PSI Undetermined None No No No No Christiaan Cleary T. General Attorney 1545 Internal Revenue Service IRS 202 317-3951 855 591-7864 christiaan.t.cleary@irscounsel.treas.gov 1111 Constitution Avenue NW, Romm 5006, Washington DC 20224 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