This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations affect partnerships and their partners. The text of these temporary regulations serves as the text of proposed regulations (REG-149518-03) published in the Proposed Rules section in this issue of the Federal Register.
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Partnership Transactions Involving Equity Interests of a Partner
This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equi...
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Federal Register Citation
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80 FR 33402
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Use this when citing the archival web version of the document.
“Partnership Transactions Involving Equity Interests of a Partner,” thefederalregister.org (June 12, 2015), https://thefederalregister.org/documents/2015-14405/partnership-transactions-involving-equity-interests-of-a-partner.