Internal Revenue Service December 16, 2013 – Federal Register Recent Federal Regulation Documents

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Section 752 and Related Party Rules

Document Number: 2013-29420

Type: Proposed Rule

Date: 2013-12-16

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

This document contains proposed regulations under section 752 of the Internal Revenue Code (Code) relating to recourse liabilities of a partnership and the special rules for related persons. The proposed regulations affect partnerships and their partners.

https://regulations.justia.com/regulations/fedreg/2013/12/16/2013-29420.html