United States Government Publishing Office
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United States
National Archives and Records Administration
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government publication
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FR
Regulatory Information
2019_register
executive
2019-03-22
article
Partnership Transactions Involving Equity Interests of a Partner
Proposed Rules
D09002ee1bdb792ff
D09002ee1bdb79378
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 proposed regulations to amend final regulations that prevent a corporate partner from avoiding corporate- level gain through transactions with a partnership involving equity interests of the partner or certain related entities. These regulations affect partnerships and their partners.
84 FR 11005
https://www.govinfo.gov/app/details/FR-2019-03-25/2019-05545
2019-05545
fr25mr19-13
RIN 1545-BO44
4830-01-P
REG-135671-17
https://www.govinfo.gov/app/details/FR-2019-03-25/2019-05545
https://www.govinfo.gov/content/pkg/FR-2019-03-25/html/2019-05545.htm
https://www.govinfo.gov/content/pkg/FR-2019-03-25/pdf/2019-05545.pdf
Income Taxes
Reporting and Recordkeeping Requirements
5 p.
11005
11009
84 FR 11005
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BO44
RIN 1545-BO44
Partnership Transactions Involving Equity Interests of a Partner; Federal Register Vol. 84, Issue
PRORULE
2019-05545
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-06-24
REG-135671-17
4830-01-P
2019-05545
Notice of proposed rulemaking.
This document contains proposed regulations to amend final regulations that prevent a corporate partner from avoiding corporate- level gain through transactions with a partnership involving equity interests of the partner or certain related entities. These regulations affect partnerships and their partners.
Comments and requests for a public hearing must be received by June 24, 2019.
Concerning the proposed regulations, Kevin I. Babitz, (202) 317-6852, or Mary Brewer, (202) 317-6975; concerning submission of comments or to request a public hearing, Regina L. Johnson at (202) 317-6901.
Income Taxes
Reporting and Recordkeeping Requirements
Partnership Transactions Involving Equity Interests of a Partner
,
http://www.regulations.gov
Federal Register
Vol. 84, no. 57
Office of the Federal Register, National Archives and Records Administration
2019-03-25
continuing
daily
deposited
born digital
251 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-03-25
P0b002ee1a0130360
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr25mr19
https://www.govinfo.gov/app/details/FR-2019-03-25
https://www.govinfo.gov/content/pkg/FR-2019-03-25/pdf/FR-2019-03-25.pdf
https://www.govinfo.gov/content/pkg/FR-2019-03-25/xml/FR-2019-03-25.xml
fdlp
10971
11210
DGPO
2019-03-22
2023-04-28
FR-2019-03-25
machine generated
eng
FR
FR-2019-03-25
84
57