federal_register: 2011-27575

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-27575 Partner's Distributive Share Proposed Rule This document contains proposed regulations removing Sec. 1.704-1(b)(2)(iii)(e) (the de minimis partner rule) because the rule may have resulted in unintended tax consequences. The proposed regulations affect partnerships and their partners. 2011-10-25 2011 10 https://www.federalregister.gov/documents/2011/10/25/2011-27575/partners-distributive-share https://www.govinfo.gov/content/pkg/FR-2011-10-25/pdf/2011-27575.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations removing Sec. 1.704-1(b)(2)(iii)(e) (the de minimis partner rule) because the rule may have resulted in unintended tax consequences. The proposed regulations affect partnerships and their partners.  

Links from other tables