# Partner's Distributive Share
> **IRS** · Final regulations. · Published 2012-12-28 · Effective 2012-12-28 · 77 FR 76380
## Document
- **Document number:** 2012-31155
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 76380
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/12/28/2012-31155/partners-distributive-share)
---
*AI Analytics · CC0 1.0*