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2015-10-29
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Allocable Cash Basis and Tiered Partnership Items; Correction
Proposed Rules
D09002ee1c1856356
D09002ee1c18563dd
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner's interest changes.
80 FR 66485
https://www.govinfo.gov/app/details/FR-2015-10-29/2015-27609
2015-27609
fr29oc15-15
RIN 1545-BJ34
4830-01-P
REG-109370-10
https://www.govinfo.gov/app/details/FR-2015-10-29/2015-27609
https://www.govinfo.gov/content/pkg/FR-2015-10-29/html/2015-27609.htm
https://www.govinfo.gov/content/pkg/FR-2015-10-29/pdf/2015-27609.pdf
1 p.
66485
66485
80 FR 66485
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BJ34
RIN 1545-BJ34
Allocable Cash Basis and Tiered Partnership Items; Correction; Federal Register Vol. 80, Issue
PRORULE
2015-27609
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2015-08-03
REG-109370-10
4830-01-P
2015-27609
Correction to a notice of proposed rulemaking.
This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner's interest changes.
Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 45905, August 3, 2015, are still being accepted and must be received by November 2, 2015.
Benjamin H. Weaver at (202) 317-6850 (not a toll free number).
Allocable Cash Basis and Tiered Partnership Items; Correction
,
Federal Register
Vol. 80, no. 209
Office of the Federal Register, National Archives and Records Administration
2015-10-29
continuing
daily
deposited
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375 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2015-10-29
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr29oc15
https://www.govinfo.gov/app/details/FR-2015-10-29
https://www.govinfo.gov/content/pkg/FR-2015-10-29/pdf/FR-2015-10-29.pdf
https://www.govinfo.gov/content/pkg/FR-2015-10-29/xml/FR-2015-10-29.xml
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2015-10-29
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FR-2015-10-29
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