federal_register: 2018-13129

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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
2018-13129 Proposed Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes Proposed Rule This document contains proposed regulations concerning how partnership liabilities are allocated for disguised sale purposes. The proposed regulations, if finalized, would replace existing temporary regulations with final regulations that were in effect prior to the temporary regulations. This document also partially withdraws proposed regulations cross-referencing the temporary regulations. These regulations affect partnerships and their partners. Finally, this document provides notice of a public hearing on these proposed regulations. 2018-06-19 2018 6 https://www.federalregister.gov/documents/2018/06/19/2018-13129/proposed-removal-of-temporary-regulations-on-a-partners-share-of-a-partnership-liability-for https://www.govinfo.gov/content/pkg/FR-2018-06-19/pdf/2018-13129.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations concerning how partnership liabilities are allocated for disguised sale purposes. The proposed regulations, if finalized, would replace existing temporary regulations with final regulations that were in... 1545-BO05

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