Amendments to Rules for Determination of Basis of Partner's Interest; Special Rules
other · IRS · Rule · Published 2003-03-18 · Effective 2003-03-18 · 68 FR 12815
Document
Document number
03-6345
Federal Register citation
68 FR 12815
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-03-18
Effective date
2003-03-18
Treasury docket
TD 9049
Abstract
This document contains final regulations relating to special rules on determination of basis of a partner's interest under section 705. The final regulations are necessary to coordinate sections 705 and 1032.