federal_register: 2013-00748
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2013-00748 | Partners Distributive Share; Correction | Rule | This document corrects final regulations (TD 9607) that was published in the Federal Register on Friday, December 28, 2012 (77 FR 76380) 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. | 2013-01-16 | 2013 | 1 | https://www.federalregister.gov/documents/2013/01/16/2013-00748/partners-distributive-share-correction | https://www.govinfo.gov/content/pkg/FR-2013-01-16/pdf/2013-00748.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document corrects final regulations (TD 9607) that was published in the Federal Register on Friday, December 28, 2012 (77 FR 76380) regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this... |