Department of Treasury January 30, 2014 – Federal Register Recent Federal Regulation Documents

Section 707 Regarding Disguised Sales, Generally
Document Number: 2014-01637
Type: Proposed Rule
Date: 2014-01-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 707 of the Internal Revenue Code (Code) relating to disguised sales of property to or by a partnership and under section 752 relating to the treatment of partnership liabilities. The proposed regulations address certain deficiencies and technical ambiguities in the section 707 regulations and certain issues in determining partners' shares of liabilities under section 752. The proposed regulations affect partnerships and their partners.
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