Internal Revenue Service October 25, 2011 – Federal Register Recent Federal Regulation Documents

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Partner's Distributive Share

Document Number: 2011-27575

Type: Proposed Rule

Date: 2011-10-25

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

This document contains proposed regulations removing Sec. 1.704-1(b)(2)(iii)(e) (the de minimis partner rule) because the rule may have resulted in unintended tax consequences. The proposed regulations affect partnerships and their partners.

https://regulations.justia.com/regulations/fedreg/2011/10/25/2011-27575.html

Modifications of Certain Derivative Contracts; Hearing Cancellation

Document Number: 2011-27573

Type: Proposed Rule

Date: 2011-10-25

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

This document cancels a public hearing on notice of proposed rulemaking by cross-reference to temporary regulations relating to whether an exchange for purposes of Sec. 1.1001-1(a) occurs for the nonassigning counterparty when there is an assignment of certain derivative contracts.

https://regulations.justia.com/regulations/fedreg/2011/10/25/2011-27573.html