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TREAS/IRS | RIN: 1545-BE98 | Publication ID: Fall 2024 |
Title: Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner | |
Abstract:
The final regulations will provide guidance under sections 704, 734, 743, and 755 as amended by the American Jobs Creation Act of 2004, regarding the disallowance of certain partnership loss transfers, and no reduction of basis in stock held by a partnership in a corporate partner. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 704 26 U.S.C. 734 26 U.S.C. 743 26 U.S.C. 755 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-144468-05 Drafter attorney: Anthony P. Sacco (202) 317-5805 Reviewer attorney: Joy C. Spies (202) 317-5020 Treasury attorney: Sarah Haradon (202) 622-6111 and Roger F. Pillow (202) 256-2933 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 P. Sacco Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 5007, Washington, DC 20224 Phone:202 317-5805 Email: anthony.p.sacco@irscounsel.treas.gov |