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TREAS/IRS RIN: 1545-BD70 Publication ID: Fall 2004 
Title: ●Section 704(b)(2) and Substantiality 
Abstract: Clarify the substantiality rules under section 1.704-1(b)(2)(iii) as to the impact of the tax consequences to owners of partners on the determination of substantiality. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 704(b)(2)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/00/2005    
Additional Information: REG-144620-04 Drafting attorney: Heather L. Faught (202) 622-3060 Reviewing attorney: Beverly Katz (202) 622-3060 Treasury attorney: Deborah Harrington (202) 622-1788 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Heather L. Faught
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3060