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TREAS/IRS RIN: 1545-BO42 Publication ID: Spring 2022 
Title: Guidance Under Section 707 for Disguised Sales of Partnership Interests 

This document provides general guidance regarding disguised sales of partnership interests under section 707(a)(2)(B).

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.707-7    26 CFR 1.707-9   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 707(a)(2)(B)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-149519-03 (NPRM) Drafter attorney: Anthony Doxey (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Roger Pillow (202) 622-0322 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:
Anthony Doxey
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865