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TREAS/IRS | RIN: 1545-BO42 | Publication ID: Fall 2017 |
Title: ●Guidance Under Section 707 for Disguised Sales of Partnership Interests | |
Abstract:
This document provides general guidance regarding disguised sales of partnership interests under section 707(a)(2)(B). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.707-7 26 CFR 1.707-9 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 707(a)(2)(B) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149519-03 (NPRM) Drafting attorney: Deane Burke (202) 317-5279 Reviewing attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Audrey Ellis (202) 622-2844 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 |