federal_register: 2012-31155

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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
2012-31155 Partner's Distributive Share Rule This document contains final regulations regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners. 2012-12-28 2012 12 https://www.federalregister.gov/documents/2012/12/28/2012-31155/partners-distributive-share https://www.govinfo.gov/content/pkg/FR-2012-12-28/pdf/2012-31155.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.  

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