Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction
other · IRS · Rule · Published 2020-02-18 · Effective 2020-02-18 · 85 FR 8726
Document
Document number
2020-02653
Federal Register citation
85 FR 8726
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2020-02-18
Effective date
2020-02-18
Treasury docket
TD 9891
Abstract
This document contains a correction to final regulations (T.D. 9891) that were published in the Federal Register on Thursday, January 23, 2020. Treasury Decision 9891 contains final regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor.