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TREAS/IRS | RIN: 1545-BM83 | Publication ID: Fall 2019 |
Title: Section 752 and Recourse Liabilities | |
Abstract:
Provide guidance addressing when certain obligations to restore a deficit balance in a partner’s capital account are disregarded under section 704 and when certain payment obligations are recognized as recourse liabilities under section 1.752-2. |
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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 1.752-2 26 CFR 1.704-1 | |
Legal Authority: 26 U.S.C. 704 and 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-122855-15 Drafter attorney: Caroline Hay (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Audrey Ellis (202) 622-2844 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 | |
Related RINs: Related to 1545-BM84 | |
Agency Contact: Caroline Hay Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: caroline.hay@irscounsel.treas.gov |