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Regulatory Information
2015_register
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2018-02-23
article
Partnership Transactions Involving Equity Interests of a Partner; Correction
Rules and Regulations
D09002ee1bdc2ec5a
D09002ee1bdc2ed2a
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains corrections to final and temporary regulations (TD 9722) that were published in the Federal Register on June 12, 2015 (80 FR 33402). The final and temporary regulations prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner.
80 FR 38941
https://www.govinfo.gov/app/details/FR-2015-07-08/2015-16673
2015-16673
fr08jy15-4
RIN 1545-BM35
4830-01-P
TD 9722
https://www.govinfo.gov/app/details/FR-2015-07-08/2015-16673
https://www.govinfo.gov/content/pkg/FR-2015-07-08/html/2015-16673.htm
https://www.govinfo.gov/content/pkg/FR-2015-07-08/pdf/2015-16673.pdf
1 p.
38941
38941
80 FR 38941
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BM35
RIN 1545-BM35
Partnership Transactions Involving Equity Interests of a Partner; Correction; Federal Register Vol. 80, Issue
RULE
2015-16673
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2015-07-02
TD 9722
4830-01-P
2015-16673
Final and temporary regulations; correction.
This document contains corrections to final and temporary regulations (TD 9722) that were published in the Federal Register on June 12, 2015 (80 FR 33402). The final and temporary regulations prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner.
This correction is effective on July 2, 2015 and applicable beginning June 12, 2015.
Kevin I. Babitz at (202) 317-6852 (not a toll free number).
Partnership Transactions Involving Equity Interests of a Partner; Corrections
,
Federal Register
Vol. 80, no. 130
Office of the Federal Register, National Archives and Records Administration
2015-07-08
continuing
daily
deposited
born digital
473 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2015-07-08
P0b002ee19887285f
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr08jy15
https://www.govinfo.gov/app/details/FR-2015-07-08
https://www.govinfo.gov/content/pkg/FR-2015-07-08/pdf/FR-2015-07-08.pdf
https://www.govinfo.gov/content/pkg/FR-2015-07-08/xml/FR-2015-07-08.xml
fdlp
38913
39375
DGPO
2018-02-23
2023-04-29
FR-2015-07-08
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eng
FR
FR-2015-07-08
80
130