Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes
other · IRS · Rule · Published 2019-10-09 · Effective 2019-11-08 · 84 FR 54027
Document
Document number
2019-22030
Federal Register citation
84 FR 54027
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2019-10-09
Effective date
2019-11-08
Treasury docket
TD 9876
Abstract
This document contains final regulations concerning how partnership liabilities are allocated for disguised sale purposes. The regulations replace existing temporary regulations with final regulations that were in effect prior to the temporary regulations. These regulations affect partnerships and their partners.