federal_register: 2015-01258
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015-01258 | Certain Distributions Treated as Sales or Exchanges; Correction | Proposed Rule | This document contains corrections to a notice of proposed rulemaking (REG-151416-06) that was published in the Federal Register on Monday, November 3, 2014 (79 FR 65151), that prescribe how a partner should measure its interest in a partnership's unrealized receivables and inventory items, and that provide guidance regarding the tax consequences of a distribution that causes a reduction in that interest. | 2015-01-26 | 2015 | 1 | https://www.federalregister.gov/documents/2015/01/26/2015-01258/certain-distributions-treated-as-sales-or-exchanges-correction | https://www.govinfo.gov/content/pkg/FR-2015-01-26/pdf/2015-01258.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains corrections to a notice of proposed rulemaking (REG-151416-06) that was published in the Federal Register on Monday, November 3, 2014 (79 FR 65151), that prescribe how a partner should measure its interest in a partnership's... |