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TREAS/IRS | RIN: 1545-BJ34 | Publication ID: Fall 2014 |
Title: Section 706(d) Regulations--Allocable Cash Basis Items | |
Abstract:
Regulations under sections 706(d)(2) and 706(d)(3) concerning the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower tier partnership during a partnership taxable year in which a partner's interest changes. |
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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: 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: Benjamin H. Weaver (202) 317-6850 Reviewing attorney: Laura C. Fields (202) 317-6850 Treasury attorney: Craig Gerson (202) 317-0180 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 |