Determination of Distributive Share When Partner's Interest Changes; Correction
other · IRS · Rule · Published 2015-11-04 · Effective 2015-11-04 · 80 FR 68244
Document
Document number
2015-28014
Federal Register citation
80 FR 68244
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2015-11-04
Effective date
2015-11-04
Treasury docket
TD 9728
Abstract
This document contains corrections to final regulations (TD 9728) that were published in the Federal Register on Monday, August 3, 2015 (80 FR 45865). The 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.