federal_register: 2015-14405

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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
2015-14405 Partnership Transactions Involving Equity Interests of a Partner Rule This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations affect partnerships and their partners. The text of these temporary regulations serves as the text of proposed regulations (REG-149518-03) published in the Proposed Rules section in this issue of the Federal Register. 2015-06-12 2015 6 https://www.federalregister.gov/documents/2015/06/12/2015-14405/partnership-transactions-involving-equity-interests-of-a-partner https://www.govinfo.gov/content/pkg/FR-2015-06-12/pdf/2015-14405.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations affect partnerships and... 1545-BM35

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