Internal Revenue Service January 26, 2015 – Federal Register Recent Federal Regulation Documents

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Certain Distributions Treated as Sales or Exchanges; Correction

Document Number: 2015-01258

Type: Proposed Rule

Date: 2015-01-26

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

This document contains corrections to a notice of proposed rulemaking (REG-151416-06) that was published in the Federal Register on Monday, November 3, 2014 (79 FR 65151), that prescribe how a partner should measure its interest in a partnership's unrealized receivables and inventory items, and that provide guidance regarding the tax consequences of a distribution that causes a reduction in that interest.

https://regulations.justia.com/regulations/fedreg/2015/01/26/2015-01258.html