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TREAS/IRS RIN: 1545-BP39 Publication ID: Spring 2024 
Title: Allocation of Liabilities for Disguised Sales 
Abstract:

These proposed regulations concern how liabilities are allocated for disguised sales purposes.  These regulations affect partnerships and their partners.

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 707 and 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2025 
Additional Information: REG-114907-19 (NPRM) Drafter attorney: John Hanebuth (202) 317-6876; and Jeremy Milton (202) 317-6580 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Sarah Haradon (202) 622-0322 and Roger F. Pillow (202) 744-5114 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
John Hanebuth
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW,
Washington, DC 20224
Phone:202 317-6876
Fax:855 591-7864
Email: john.j.hanebuth2@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