federal_register: 05-22281

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-22281 Partner's Distributive Share Proposed Rule The proposed regulations provide rules for testing the substantiality of an allocation under section 704(b) where the partners are look-through entities or members of a consolidated group, provide additional guidance on the effect of other provisions, such as section 482, upon the tax treatment of a partner with respect to the partner's distributive share under section 704(b), and revise the existing rules for determining the partners' interests in a partnership. The proposed regulations affect partnerships and their partners. This document also provides notice of a public hearing on these proposed regulations. 2005-11-18 2005 11 https://www.federalregister.gov/documents/2005/11/18/05-22281/partners-distributive-share https://www.govinfo.gov/content/pkg/FR-2005-11-18/pdf/05-22281.pdf Treasury Department; Internal Revenue Service 497,254 The proposed regulations provide rules for testing the substantiality of an allocation under section 704(b) where the partners are look-through entities or members of a consolidated group, provide additional guidance on the effect of other provisions,... 1545-BD70

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