View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BL22 Publication ID: Fall 2023 
Title: Fractions Rule and Partnership Allocations 
Abstract:

Guidance regarding the application of section 514(c)(9)(E) to partnerships.

 
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 1.514(c)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 514(C)(9)(E)(iii)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/23/2016  81 FR 84518   
NPRM Comment Period End  02/21/2017 
Final Action  06/00/2024 
Additional Information: REG-136978-12 Drafter attorney: Rob Alinsky (202) 317-5279, and Caroline E. Hay (202) 317-6850 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Sarah Haradon (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:
Robert D. Alinsky
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5018,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: robert.d.alinksky@irscounsel.treas.gov

Caroline Hay
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864
Email: caroline.hay@irscounsel.treas.gov