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TREAS/IRS | RIN: 1545-BO05 | Publication ID: Fall 2018 |
Title: Partner's Share of Partnership Liability for Disguised Sale Purposes | |
Abstract:
These regulations will provide rules concerning how partnership liabilities are allocated for disguised sale purposes. |
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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: Deregulatory | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 707 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-131186-17 (NPRM) Drafter attorney: Caroline Hay (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Audrey Ellis (202) 622-2844 CC:PSI:B03 | |
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: Caroline Hay Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: caroline.hay@irscounsel.treas.gov |