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TREAS/IRS RIN: 1545-BP39 Publication ID: Fall 2021 
Title: Allocation of Liabilities for Disguised Sales 
Abstract:

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

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 707 and 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2022 
Additional Information: REG-114907-19 (NPRM) Drafter attorney: Anthony Doxey (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Bryan Rimmke (202) 622-1005 CC:PSI
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:
Anthony Doxey
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: anthony.m.doxeyiii@irscounsel.treas.gov