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TREAS/IRS RIN: 1545-BK29 Publication ID: Fall 2016 
Title: Regarding Disguised Sales of Property Section 707 
Abstract:

Final regulations would amend existing regulations under section 707 of the Internal Revenue Code relating to disguised sales of property to or by a partnership and under section 752 relating to the treatment of partnership liabilities.

 
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: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 707    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2016 
Additional Information: REG-119305-11 Drafting attorneys: Deane M. Burke (202) 317-5279 and Caroline Hay (202) 317-5279 Reviewing attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Ossie Borosh (202) 622-0180 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Deane M. Burke
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5022,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: deane.m.burke@irscounsel.treas.gov