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.
Document
Allocable Cash Basis and Tiered Partnership Items
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 inte...
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80 FR 45905
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“Allocable Cash Basis and Tiered Partnership Items,” thefederalregister.org (August 3, 2015), https://thefederalregister.org/documents/2015-18817/allocable-cash-basis-and-tiered-partnership-items.