federal_register: 2015-27609

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2015-27609 Allocable Cash Basis and Tiered Partnership Items; Correction Proposed Rule This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner's interest changes. 2015-10-29 2015 10 https://www.federalregister.gov/documents/2015/10/29/2015-27609/allocable-cash-basis-and-tiered-partnership-items-correction https://www.govinfo.gov/content/pkg/FR-2015-10-29/pdf/2015-27609.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner's...  

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