Internal Revenue Service August 22, 2007 – Federal Register Recent Federal Regulation Documents

Results 1 - 1 of 1

Partner's Distributive Share

Document Number: E7-16189

Type: Proposed Rule

Date: 2007-08-22

Agency: Department of the Treasury, Internal Revenue Service, Department of Treasury

This document contains regulations that provide rules concerning the application of sections 704(c)(1)(B) and 737 to distributions of property after two partnerships engage in an assets- over merger. The proposed regulations affect partnerships and their partners. This document also provides a notice of public hearing on these proposed regulations.

https://regulations.justia.com/regulations/fedreg/2007/08/22/E7-16189.html