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TREAS/IRS RIN: 1545-BP39 Publication ID: Fall 2019 
Title: ●Allocation of Liabilities for Disguised Sales 

These proposed regulations concern how liabilities are allocated sales purposes.  These regulations affect partnerships and their partners.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 707 and 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-114907-19 (NPRM) Drafting attorney: Keegan H. McClure (202) 317-5038 Reviewing attorney: Mary Beth Carchia (202) 317-5041 Treasury attorney: Audrey Ellis (202) 622-6804 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:
Keegan H. McClure
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5013,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865