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TREAS/IRS RIN: 1545-BM12 Publication ID: Fall 2023 
Title: Disguised Payments for Services 

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.

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
Action Date FR Cite
NPRM  07/23/2015  80 FR 43652   
NPRM Comment Period End  11/17/2015 
Final Action  06/00/2024 
Additional Information: REG-115452-14 Drafter attorney: Jeremy A. Milton (202) 317-5665 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:
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