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TREAS/IRS RIN: 1545-BJ34 Publication ID: Fall 2016 
Title: Section 706(d) Regulations--Allocable Cash Basis Items 

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.

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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 706    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/03/2015  80 FR 45905   
NPRM Comment Period End  11/02/2015 
Final Action  06/00/2017 
Additional Information: REG-109370-10 Drafting attorney: Benjamin H. Weaver (202) 317-6850 Reviewing attorney: Laura C. Fields (202) 317-6850 Treasury attorney: Ossie Borosh (202) 622-0180 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:
Benjamin H. Weaver
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727