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FR
Regulatory Information
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2016-10-05
article
Section 707 Regarding Disguised Sales, Generally
Part IV
Rules and Regulations
D09002ee1918c9100
D09002ee1918c916b
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 final regulations under sections 707 and 752 of the Internal Revenue Code (Code). The final regulations under section 707 provide guidance relating to disguised sales of property to or by a partnership and the final regulations under section 752 provide guidance relating to allocations of excess nonrecourse liabilities of a partnership to partners for disguised sale purposes. The final regulations affect partnerships and their partners.
81 FR 69291
https://www.govinfo.gov/app/details/FR-2016-10-05/2016-23387
2016-23387
fr05oc16-12
RIN 1545-BK29
4830-01-P
TD 9787
https://www.govinfo.gov/app/details/FR-2016-10-05/2016-23387
https://www.govinfo.gov/content/pkg/FR-2016-10-05/html/2016-23387.htm
https://www.govinfo.gov/content/pkg/FR-2016-10-05/pdf/2016-23387.pdf
Income Taxes
Reporting and Recordkeeping Requirements
10 p.
69291
69300
81 FR 69291
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BK29
RIN 1545-BK29
Section 707 Regarding Disguised Sales, Generally; Federal Register Vol. 81, Issue
RULE
2016-23387
IV
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2016-10-05
2017-01-03
TD 9787
4830-01-P
2016-23387
Final regulations.
This document contains final regulations under sections 707 and 752 of the Internal Revenue Code (Code). The final regulations under section 707 provide guidance relating to disguised sales of property to or by a partnership and the final regulations under section 752 provide guidance relating to allocations of excess nonrecourse liabilities of a partnership to partners for disguised sale purposes. The final regulations affect partnerships and their partners.
Deane M. Burke or Caroline E. Hay at (202) 317-5279 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Disguised Sales
,
http://www.regulations.gov
Federal Register
Vol. 81, no. 193
Office of the Federal Register, National Archives and Records Administration
2016-10-05
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daily
deposited
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442 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2016-10-05
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0042-1219
0364-1406
769-004-00000-9
000582072
f:fr05oc16
https://www.govinfo.gov/app/details/FR-2016-10-05
https://www.govinfo.gov/content/pkg/FR-2016-10-05/pdf/FR-2016-10-05.pdf
https://www.govinfo.gov/content/pkg/FR-2016-10-05/xml/FR-2016-10-05.xml
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FR-2016-10-05
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FR
FR-2016-10-05
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