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TREAS/IRS RIN: 1545-AY90 Publication ID: Fall 2016 
Title: Payments for Interest in Partnership 
Abstract:

The proposed regulations relate to section 736(b)(3)(B), regarding payments for interest in a partnership if the retiring or deceased partner was a general partner in the partnership.

 
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: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 736    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-123382-01 Drafting attorney: Charles D. Wien (202) 317-5279 Reviewing attorney: Stacy L. Short (202) 317-5279 Treasury attorney: not assigned CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Charles D. Wien
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5026,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: charles.d.wein@irscounsel.treas.gov