federal_register: 2016-23390

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2016-23390 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Proposed Rule This document contains proposed regulations that incorporate the text of related temporary regulations and withdraws a portion of a notice of proposed rulemaking (REG-119305-11) to the extent not adopted by final regulations. This document also contains new proposed regulations addressing when certain obligations to restore a deficit balance in a partner's capital account are disregarded under section 704 of the Internal Revenue Code (Code) and when partnership liabilities are treated as recourse liabilities under section 752. These regulations would affect partnerships and their partners. 2016-10-05 2016 10 https://www.federalregister.gov/documents/2016/10/05/2016-23390/liabilities-recognized-as-recourse-partnership-liabilities-under-section-752 https://www.govinfo.gov/content/pkg/FR-2016-10-05/pdf/2016-23390.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that incorporate the text of related temporary regulations and withdraws a portion of a notice of proposed rulemaking (REG-119305-11) to the extent not adopted by final regulations. This document also...  

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