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TREAS/IRS | RIN: 1545-BO42 | Publication ID: Fall 2022 |
Title: Guidance Under Section 707 for Disguised Sales of Partnership Interests | |
Abstract:
This document provides general guidance regarding disguised sales of partnership interests under section 707(a)(2)(B). |
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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: Long-Term Actions |
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 |
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Timetable:
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Additional Information: REG-149519-03 (NPRM) Drafter attorney: Christiaan Cleary (202) 317-6850 Jeremy Milton (202) 317-6850 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: Christiaan T. Cleary General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-6580 Fax:855 591-7865 Email: christiaan.t.cleary@irscounsel.treas.gov Jeremy A. Milton General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-5665 Fax:855 591-7865 Email: jeremy.a.milton@irscounsel.treas.gov |