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TREAS/IRS | RIN: 1545-BN94 | Publication ID: Spring 2022 |
Title: Time and Manner of Making Election to Adjust Basis of Partnership Property | |
Abstract:
Amend current U.S. Department of the Treasury regulation section 1.754-1(b) to remove the requirement that an election filed pursuant to IRC section 754 must be signed by a partner. |
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Agency: Department of the Treasury(TREAS) | Priority: Info./Admin./Other |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 754 IRC sec. 754 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-116256-17 Drafter attorney: Charles Wien (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Roger Pillow (202) 622-0322 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Charles D. Wien Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5026, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: charles.d.wien@irscounsel.treas.gov |