Partnership Transactions Involving Equity Interests of a Partner
other · IRS · Rule · Published 2015-06-12 · Effective 2015-06-12 · 80 FR 33402
Document
Document number
2015-14405
Federal Register citation
80 FR 33402
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2015-06-12
Effective date
2015-06-12
Treasury docket
TD 9722
Abstract
This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations affect partnerships and their partners. The text of these temporary regulations serves as the text of proposed regulations (REG-149518-03) published in the Proposed Rules section in this issue of the Federal Register.