Partnership Transactions Involving Equity Interests of a Partner; Correction
other · IRS · Rule · Published 2015-07-08 · Effective 2015-07-02 · 80 FR 38941
Document
Document number
2015-16673
Federal Register citation
80 FR 38941
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2015-07-08
Effective date
2015-07-02
Treasury docket
TD 9722
Abstract
This document contains corrections to final and temporary regulations (TD 9722) that were published in the Federal Register on June 12, 2015 (80 FR 33402). The final and temporary regulations prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner.