Western Area Power Administration August 3, 2015 – Federal Register Recent Federal Regulation Documents

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Allocable Cash Basis and Tiered Partnership Items
Document Number: 2015-18817
Type: Proposed Rule
Date: 2015-08-03
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains proposed regulations regarding the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner's interest changes. These proposed regulations affect partnerships and their partners.
https://regulations.justia.com/regulations/fedreg/2015/08/03/2015-18817.html
Determination of Distributive Share When Partner's Interest Changes
Document Number: 2015-18816
Type: Rule
Date: 2015-08-03
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final regulations regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners.
https://regulations.justia.com/regulations/fedreg/2015/08/03/2015-18816.html
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