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TREAS/IRS | RIN: 1545-BP39 | Publication ID: Fall 2019 |
Title: ●Allocation of Liabilities for Disguised Sales | |
Abstract:
These proposed regulations concern how liabilities are allocated sales purposes. These regulations affect partnerships and their partners. |
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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 |
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Timetable:
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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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5013, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: keegan.h.mcclure@irscounsel.treas.gov |