Recognition of Gain or Loss by Contributing Partner on Distribution of Contributed Property or Other Property; Correction
other · IRS · Rule · Published 1996-02-27 · Effective 1995-01-09 · 61 FR 7213
Document
Document number
96-4177
Federal Register citation
61 FR 7213
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-02-27
Effective date
1995-01-09
Treasury docket
TD 8642
Abstract
This document contains corrections to final regulations (TD 8642), which were published in the Federal Register on Tuesday, December 26, 1995 (60 FR 66727) relating to the recognition of gain or loss on certain distributions of contributed property by a partnership, and to the recognition of gain on certain distributions to a contributing partner.