Allocations Reflecting Built-in Gain or Loss on Property Contributed to a Partnership; Correction
other · IRS · Rule · Published 1995-03-03 · Effective 1994-12-28 · 60 FR 11906
Document
Document number
95-5286
Federal Register citation
60 FR 11906
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-03-03
Effective date
1994-12-28
Treasury docket
TD 8585
Abstract
This document contains corrections to final regulations [TD 8585], which were published in the Federal Register for Wednesday, December 28, 1994 (59 FR 66724). The final regulations relate to the remedial allocation method with respect to property contributed by a partner to a partnership and to allocations with respect to securities and similar investments owned by a partnership.