Internal Revenue Service July 24, 2024 – Federal Register Recent Federal Regulation Documents

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Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction

Document Number: 2024-15719

Type: Proposed Rule

Date: 2024-07-24

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

This document corrects a notice of proposed rulemaking (REG- 124593-23) published in the Federal Register on June 18, 2024, containing proposed regulations that would identify certain partnership related party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.

https://regulations.justia.com/regulations/fedreg/2024/07/24/2024-15719.html

Interest Capitalization Requirements for Improvements to Designated Property; Correction

Document Number: 2024-16214

Type: Proposed Rule

Date: 2024-07-24

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

This document corrects a notice of proposed rulemaking (REG- 133850-13) published in the Federal Register on May 15, 2024, containing proposed regulations that would remove the associated property rule and similar rules from the existing regulations on the interest capitalization requirements for improvements to designated property.

https://regulations.justia.com/regulations/fedreg/2024/07/24/2024-16214.html