View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BM34 Publication ID: Fall 2017 
Title: Gain Recognition Upon Certain Partnership Transactions Involving a Partner's Stock 
Abstract:

Withdrawing notice of proposed rulemaking and issuing a new notice of proposed rulemaking to provide for rules for determining consequences of partnership transactions involving partner stock.

 
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: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.337(d)-3    26 CFR 1.732-1    26 CFR 1.732-3   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/12/2015  80 FR 33451   
NPRM Comment Period End  09/10/2015 
Final Action  04/00/2018 
Additional Information: REG-149518-03 Drafting attorney: Kevin Babitz (202) 317-5046 (only docket on the REG) Reviewing attorney: Holly Porter (202) 317-5279 Treasury attorney: NA CC:PSI: 03
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:
Kevin I. Babitz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-5279
Fax:202 317-6730
Email: kevin.i.babitz@irscounsel.treas.gov