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TREAS/IRS | RIN: 1545-BD70 | Publication ID: Spring 2006 |
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 or partners on the determination of substantiality. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 704(b)(2) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144620-04 Drafting attorneys: Tim Leska (202) 622-3050 Reviewing attorney: Beverly Katz (202) 622-3060 Treasury attorney: Matthew Lay (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: Tim J. Leska Law Clerk Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3050 Email: tim.j.leska@irscounsel.treas.gov |