Internal Revenue Service June 14, 2024 – Federal Register Recent Federal Regulation Documents

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Guidance Under Section 1061; Correction

Document Number: 2024-12374

Type: Rule

Date: 2024-06-14

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

This document contains corrections to Treasury Decision 9945 published in the Federal Register on Tuesday, January 19, 2021. Treasury Decision 9945 issued final regulations that recharacterize certain net long-term capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains.

https://regulations.justia.com/regulations/fedreg/2024/06/14/2024-12374.html