Taxable Years of Partner and Partnership; Foreign Partners
other · IRS · Rule · Published 2002-07-23 · Effective 2002-07-23 · 67 FR 48017
Document
Document number
02-18455
Federal Register citation
67 FR 48017
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-07-23
Effective date
2002-07-23
Treasury docket
TD 9009
Abstract
This document contains final regulations on the taxable year of a partnership with foreign partners and tax-exempt partners. The final regulations provide that in certain circumstances the taxable year of a partnership will be determined without regard to the taxable year of certain foreign partners and certain tax-exempt partners.