United States Government Publishing Office
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United States
National Archives and Records Administration
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government publication
eng
FR
Regulatory Information
2000_register
executive
2010-09-23
article
Allocation of Partnership Debt
Proposed Rules
D09002ee1bdfb6bea
D09002ee1bdfb6c73
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations relating to the allocation of nonrecourse liabilities by a partnership. The proposed regulations revise tier three of the three-tiered allocation structure contained in the current nonrecourse liability regulations, and also provide guidance regarding the allocation of a single nonrecourse liability secured by multiple properties. This document also contains a notice of public hearing on these proposed regulations.
65 FR 2081
https://www.govinfo.gov/app/details/FR-2000-01-13/00-275
00-275
fr13ja00-28
RIN 1545-AX09
4830-01-P
REG-103831-99
https://www.govinfo.gov/app/details/FR-2000-01-13/00-275
https://www.govinfo.gov/content/pkg/FR-2000-01-13/html/00-275.htm
https://www.govinfo.gov/content/pkg/FR-2000-01-13/pdf/00-275.pdf
4 p.
2081
2084
65 FR 2081
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AX09
RIN 1545-AX09
Allocation of Partnership Debt; Federal Register Vol. 65, Issue
PRORULE
00-275
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2000-04-12
2000-05-03
REG-103831-99
4830-01-P
00-275
Notice of proposed rulemaking and notice of public hearing.
This document contains proposed regulations relating to the allocation of nonrecourse liabilities by a partnership. The proposed regulations revise tier three of the three-tiered allocation structure contained in the current nonrecourse liability regulations, and also provide guidance regarding the allocation of a single nonrecourse liability secured by multiple properties. This document also contains a notice of public hearing on these proposed regulations.
Written comments must be received by April 12, 2000. Requests to speak (with outlines of oral comments) at a public hearing scheduled for May 3, 2000, at 10 a.m., must be received by April 12, 2000.
Concerning the regulations, Christopher Kelley, (202) 622-3070; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Guy Traynor, (202) 622-7190 (not toll-free numbers).
Federal Register
Vol. 65, no. 9
Office of the Federal Register, National Archives and Records Administration
2000-01-13
continuing
daily
deposited
born digital
274 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2000-01-13
P0b002ee1809f76ff
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr13ja00
https://www.govinfo.gov/app/details/FR-2000-01-13
https://www.govinfo.gov/content/pkg/FR-2000-01-13/pdf/FR-2000-01-13.pdf
fdlp
2017
2279
DGPO
2010-09-23
2023-05-05
FR-2000-01-13
machine generated
eng
FR
FR-2000-01-13
65
9