# Subchapter K Anti-Abuse Rule
> **IRS** · Final regulation. · Published 1995-01-03 · Effective 1994-05-12 · 60 FR 23
## Document
- **Document number:** 94-32331
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 23
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-01-03
- **Effective date:** 1994-05-12
- **Treasury docket:** TD 8588
## Abstract

This document contains a final regulation providing an anti- abuse rule under subchapter K of the Internal Revenue Code of 1986 (Code). The rule authorizes the Commissioner of Internal Revenue, in certain circumstances, to recast a transaction involving the use of a partnership. The final regulation affects partnerships and the partners of those partnerships and is necessary to provide guidance needed to comply with the applicable tax law.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/01/03/94-32331/subchapter-k-anti-abuse-rule)
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