Certain Publicly Traded Partnerships Treated as Corporations
other · Treasury · Rule · Published 1995-12-04 · Effective 1995-12-04 · 60 FR 62026
Document
Document number
95-29282
Federal Register citation
60 FR 62026
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-12-04
Effective date
1995-12-04
Treasury docket
TD 8629
Abstract
This document contains final regulations relating to the classification of certain publicly traded partnerships as corporations. These regulations provide guidance needed by taxpayers to comply with changes to the law made by the Omnibus Budget Reconciliation Act of 1987. The regulations affect the classification of certain partnerships for federal tax purposes.