# Subchapter K Anti-Abuse Rule
> **IRS** · Final regulation. · Published 1995-04-13 · Effective 1994-05-12 · 60 FR 18741
## Document
- **Document number:** 95-9049
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 18741
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1995/04/13/95-9049/subchapter-k-anti-abuse-rule)
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