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TREAS/IRS | RIN: 1545-BO86 | Publication ID: Fall 2020 |
Title: Section 864(c)(8) Sales of U.S. Trade or Business Partnership Interests | |
Abstract:
Regulations addressing gain or loss of foreign persons from the sale or exchange of certain partnership interests. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 864(c)(8) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-113604-18 Drafter attorney: Ronald M. Gootzeit (202) 317-6937 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Ronald M. Gootzeit Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ronald.m.gootzeit@irscounsel.treas.gov |