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TREAS/IRS | RIN: 1545-BJ34 | Publication ID: Spring 2011 |
Title: Section 706(d) Regulations--Tiered Partnerships | |
Abstract: Regulations address issues under section 706(d)(3) concerning tiered partnerships and varying interests in the partnerships among the partners. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 706 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-109370-10 Drafting attorney: Michala P. Irons (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 Treasury attorney: Cornelia J. Schnyder (202) 622-3442 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Benjamin H. Weaver Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5002, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6727 Email: benjamin.h.weaver@irscounsel.treas.gov |