federal_register: 2022-16271
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022-16271 | Streamlining the Section 754 Election Statement | Rule | This document contains final regulations relating to the requirements for making a valid election to adjust the basis of partnership property in the case of a distribution of property by the partnership or a transfer of an interest in the partnership. These regulations affect partnerships and their partners by removing a regulatory burden in making an election to adjust the basis of partnership property. | 2022-08-05 | 2022 | 8 | https://www.federalregister.gov/documents/2022/08/05/2022-16271/streamlining-the-section-754-election-statement | https://www.govinfo.gov/content/pkg/FR-2022-08-05/pdf/2022-16271.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the requirements for making a valid election to adjust the basis of partnership property in the case of a distribution of property by the partnership or a transfer of an interest in the partnership.... | 1545-BN94 |