Determination of Basis of Partner's Interest; Special Rules

tax-irs · IRS · Rule · Published 2002-03-29 · Effective 2002-03-29 · 67 FR 15112

Document

Document number: 02-7649
Federal Register citation: 67 FR 15112
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2002-03-29
Effective date: 2002-03-29
Treasury docket: TD 8986

Abstract

This document contains final regulations relating to special rules on determination of basis of a partner's interest under section 705 of the Internal Revenue Code. The final regulations are necessary to coordinate sections 705 and 1032.

Source

Authoritative: Federal Register document
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