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TREAS/IRS RIN: 1545-BO05 Publication ID: Fall 2019 
Title: Partner's Share of Partnership Liability for Disguised Sale Purposes 

These regulations will provide rules concerning how partnership liabilities are allocated for disguised sale purposes.

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
Action Date FR Cite
NPRM and Public Hearing on 08/21/18; and Partial Withdrawal of NPRM  06/19/2018  83 FR 28397   
NPRM Comment Period End  07/19/2018 
Final Action  11/00/2019 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865