Recourse Partnership Liabilities and Related Party Rules
other · IRS · Rule · Published 2024-12-02 · Effective 2024-12-02 · 89 FR 95108
Document
Document number
2024-27840
Federal Register citation
89 FR 95108
CFR reference
26 CFR 1
Type
Rule
Action
Final rule.
Category
other
Sub-agency
IRS
Publication date
2024-12-02
Effective date
2024-12-02
Treasury docket
TD 10014
Abstract
This document contains final regulations relating to recourse liabilities of a partnership and special rules for related persons. These regulations affect partnerships and their partners.