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

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.