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TREAS/IRS | RIN: 1545-BM48 | Publication ID: Fall 2017 |
Title: Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner | |
Abstract:
Guidance on when corporate partners can aggregate basis for purposes of section 732(f). |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.732-3 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138759-14 Drafting attorney: Kevin I. Babitz (202) 317-5279 Reviewing attorney: Holly Porter (202) 317-5279 Treasury attorney: NA 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 | |
Related RINs: Related to 1545-BM34, Related to 1545-BM35 | |
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 |