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TREAS/IRS | RIN: 1545-BP39 | Publication ID: Spring 2022 |
Title: Allocation of Liabilities for Disguised Sales | |
Abstract:
These proposed regulations concern how liabilities are allocated for disguised sales purposes. These regulations affect partnerships and their partners. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 707 and 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-114907-19 (NPRM) Drafter attorney: Anthony Doxey (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 |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Anthony Doxey General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: anthony.m.doxeyiii@irscounsel.treas.gov |