Internal Revenue Service April 15, 2014 – Federal Register Recent Federal Regulation Documents

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Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, Modification of Basis Allocation Rules for Substituted Basis Transactions, Miscellaneous Provisions; Correction

Document Number: 2014-08360

Type: Proposed Rule

Date: 2014-04-15

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

This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-144468-05) that was published in the Federal Register on Thursday, January 16, 2014. The proposed rules provide guidance on certain provisions of the American Jobs Creation Act of 2004 and conform the regulations to statutory changes in the Taxpayer Relief Act of 1997.

https://regulations.justia.com/regulations/fedreg/2014/04/15/2014-08360.html