federal_register: E8-11176

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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
E8-11176 Partner's Distributive Share Rule This document contains final regulations providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where partners are look-through entities or members of a consolidated group. The final regulations clarify the application of section 704(b) to partnerships the interests of which are owned by look-through entities and members of consolidated groups and, through an example, reiterate the effect of other provisions of the Internal Revenue Code (Code) on partnership allocations. The final regulations affect partnerships and their partners. 2008-05-19 2008 5 https://www.federalregister.gov/documents/2008/05/19/E8-11176/partners-distributive-share https://www.govinfo.gov/content/pkg/FR-2008-05-19/pdf/E8-11176.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where partners are look-through entities or members of a consolidated group. The final... 1545-BD70

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