other · IRS · Rule · Published 2024-06-14 · Effective 2024-06-14 · 89 FR 50524
Document
Document number
2024-12374
Federal Register citation
89 FR 50524
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correction and correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2024-06-14
Effective date
2024-06-14
Treasury docket
TD 9945
Abstract
This document contains corrections to Treasury Decision 9945 published in the Federal Register on Tuesday, January 19, 2021. Treasury Decision 9945 issued final regulations that recharacterize certain net long-term capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains.