federal_register: 2020-00383

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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
2020-00383 Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners Rule This document contains final regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. Specifically, when a U.S. person transfers appreciated property to a partnership with a foreign partner related to the transferor, the regulations override the general nonrecognition rule unless the partnership adopts the remedial allocation method and certain other requirements are satisfied. The regulations affect U.S. partners in domestic or foreign partnerships. 2020-01-23 2020 1 https://www.federalregister.gov/documents/2020/01/23/2020-00383/transfers-of-certain-property-by-us-persons-to-partnerships-with-related-foreign-partners https://www.govinfo.gov/content/pkg/FR-2020-01-23/pdf/2020-00383.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. Specifically, when a U.S. person transfers appreciated... 1545-BM95

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