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TREAS/IRS | RIN: 1545-BM12 | Publication ID: Spring 2022 |
Title: Disguised Payments for Services | |
Abstract:
The regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The regulations provide guidance to partnerships and their partners regarding when an agreement will be treated as a disguised payment for services. |
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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 |
CFR Citation: 26 CFR 1.707-2 | |
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-115452-14 Drafter attorney: Katherine A. Waibler (202) 317-5056 Reviewer attorney: Laura Fields (202) 317-5020 Treasury attorney: N/A 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: Katherine A. Waibler Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-5056 Fax:855 591-7864 Email: katherine.a.waibler@irscounsel.treas.gov |