federal_register: 2015-14403

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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
2015-14403 Partnership Transactions Involving Equity Interests of a Partner Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations that prevent a corporate partner from using a partnership to avoid corporate level gain required to be recognized. These regulations affect partnerships and their partners. The text of the temporary regulations in this issue of the Federal Register also serves as the text of these proposed regulations. 2015-06-12 2015 6 https://www.federalregister.gov/documents/2015/06/12/2015-14403/partnership-transactions-involving-equity-interests-of-a-partner https://www.govinfo.gov/content/pkg/FR-2015-06-12/pdf/2015-14403.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations that prevent a corporate partner from using a partnership to avoid corporate level gain required to be...  

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