Subchapter K Anti-Abuse Rule

tax-irs · IRS · Rule · Published 1995-04-13 · Effective 1994-05-12 · 60 FR 18741

Document

Document number: 95-9049
Federal Register citation: 60 FR 18741
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 1995-04-13
Effective date: 1994-05-12
Treasury docket: TD 8592

Abstract

This final regulation amends the subchapter K anti-abuse rule to provide that the rule applies solely with respect to taxes under subtitle A of the Internal Revenue Code. This document provides guidance to partnerships and the partners of those partnerships.

Source

Authoritative: Federal Register document
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