federal_register: 2015-14404

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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
2015-14404 Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner Proposed Rule This document contains proposed regulations that would allow consolidated group members that are partners in the same partnership to aggregate their bases in stock distributed by the partnership for the purpose of limiting the application of rules that might otherwise cause basis reduction or gain recognition. The proposed regulations would also require certain corporations that engage in gain elimination transactions to reduce the basis of corporate assets or to recognize gain. The proposed regulations affect partnerships and their partners. 2015-06-12 2015 6 https://www.federalregister.gov/documents/2015/06/12/2015-14404/aggregation-of-basis-for-partnership-distributions-involving-equity-interests-of-a-partner https://www.govinfo.gov/content/pkg/FR-2015-06-12/pdf/2015-14404.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that would allow consolidated group members that are partners in the same partnership to aggregate their bases in stock distributed by the partnership for the purpose of limiting the application of rules that... 1545-BM48

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