federal_register: 2016-27105

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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
2016-27105 Fractions Rule Proposed Rule This document contains proposed regulations relating to the application of section 514(c)(9)(E) of the Internal Revenue Code (Code) to partnerships that hold debt-financed real property and have one or more (but not all) qualified tax-exempt organization partners within the meaning of section 514(c)(9)(C). The proposed regulations amend the current regulations under section 514(c)(9)(E) to allow certain allocations resulting from specified common business practices to comply with the rules under section 514(c)(9)(E). These regulations affect partnerships with qualified tax-exempt organization partners and their partners. 2016-11-23 2016 11 https://www.federalregister.gov/documents/2016/11/23/2016-27105/fractions-rule https://www.govinfo.gov/content/pkg/FR-2016-11-23/pdf/2016-27105.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the application of section 514(c)(9)(E) of the Internal Revenue Code (Code) to partnerships that hold debt-financed real property and have one or more (but not all) qualified tax-exempt...  

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