Determination of Distributive Share When Partner's Interest Changes
other · IRS · Rule · Published 2015-08-03 · Effective 2015-08-03 · 80 FR 45865
Document
Document number
2015-18816
Federal Register citation
80 FR 45865
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2015-08-03
Effective date
2015-08-03
Treasury docket
TD 9728
Abstract
This document contains final regulations regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners.