other · IRS · Rule · Published 2001-01-04 · Effective 2001-01-04 · 66 FR 715
Document
Document number
01-202
Federal Register citation
66 FR 715
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-01-04
Effective date
2001-01-04
Treasury docket
TD 8925
Abstract
This document contains final regulations on the tax consequences of partnership mergers and divisions. The final regulations affect partnerships and their partners.