# Noncompensatory Partnership Options
> **IRS** · Rule · Published 2013-03-29 · 78 FR 19100
## Document
- **Document number:** C1-2013-02259
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 19100
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-03-29
- **Treasury docket:** TD 9612
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/03/29/C1-2013-02259/noncompensatory-partnership-options)
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