federal_register: 2010-13790

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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
2010-13790 Contributed Property Rule This document contains final regulations under section 704(c) of the Internal Revenue Code (Code) providing that the section 704(c) anti-abuse rule takes into account the tax liabilities of both the partners in a partnership and certain direct and indirect owners of such partners. These final regulations further provide that a section 704(c) allocation method cannot be used to achieve tax results inconsistent with the intent of subchapter K of the Code. The final regulations affect partnerships and their partners. 2010-06-09 2010 6 https://www.federalregister.gov/documents/2010/06/09/2010-13790/contributed-property https://www.govinfo.gov/content/pkg/FR-2010-06-09/pdf/2010-13790.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 704(c) of the Internal Revenue Code (Code) providing that the section 704(c) anti-abuse rule takes into account the tax liabilities of both the partners in a partnership and certain direct and...  

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