other · IRS · Rule · Published 2012-12-28 · Effective 2012-12-28 · 77 FR 76380
Document
Document number
2012-31155
Federal Register citation
77 FR 76380
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-12-28
Effective date
2012-12-28
Treasury docket
TD 9607
Abstract
This document contains final regulations regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.