1545-BO42 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 707 for Disguised Sales of Partnership Interests

This document provides general guidance regarding disguised sales of partnership interests under section 707(a)(2)(B).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.707-7 26 CFR 1.707-9 26 U.S.C. 7805 26 U.S.C. 707(a)(2)(B) No NPRM 12/00/2024 REG-149519-03 (NPRM) Drafter attorney: John Hanebuth (202) 317-6876 and Jeremy Milton (202) 317-6850 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Sarah Hardon (202) 622-0322 and Roger F. Pillow (202) 744-5114 CC:PSI No No None No No No No John Hanebuth General Attorney 1545 Internal Revenue Service IRS 202 317-6876 855 591-7864 john.j.hanebuth2@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224 Jeremy Milton A. General Attorney 1545 Internal Revenue Service IRS 202 317-5665 855 591-7865 jeremy.a.milton@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224