View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BM12 Publication ID: Spring 2019 
Title: Disguised Payments for Services 
Abstract:

The regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The regulations provide guidance to partnerships and their partners regarding when an agreement will be treated as a disguised payment for services.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.707-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 707   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/23/2015  80 FR 43652   
NPRM Comment Period End  11/17/2015 
Final Action  06/00/2019 
Additional Information: REG-115452-14 Drafter attorney: Wendy Kribell (202) 317-5033 Reviewer attorney: Faith Colson (202) 317-5031 Treasury attorney: N/A CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Wendy L. Kribell
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 317-5033
Fax:855 591-7864
Email: wendy.l.kribell@irscounsel.treas.gov