Internal Revenue Service December 2, 2024 – Federal Register Recent Federal Regulation Documents

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Recourse Partnership Liabilities and Related Party Rules

Document Number: 2024-27840

Type: Rule

Date: 2024-12-02

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

This document contains final regulations relating to recourse liabilities of a partnership and special rules for related persons. These regulations affect partnerships and their partners.

https://regulations.justia.com/regulations/fedreg/2024/12/02/2024-27840.html

Previously Taxed Earnings and Profits and Related Basis Adjustments

Document Number: 2024-27227

Type: Proposed Rule

Date: 2024-12-02

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

This document contains proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders.

https://regulations.justia.com/regulations/fedreg/2024/12/02/2024-27227.html