Document

General Allocation and Accounting Regulations Under Section 141

This document withdraws a portion of the notice of proposed rulemaking published in the Federal Register on September 26, 2006 (71 FR 56072). The withdrawn portion relates to ce...

This document withdraws a portion of the notice of proposed rulemaking published in the Federal Register on September 26, 2006 (71 FR 56072). The withdrawn portion relates to certain general definitions for purposes of section 141 of the Internal Revenue Code and the treatment of partnerships for purposes of section 145(a).

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Federal Register Citation

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80 FR 65670

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“General Allocation and Accounting Regulations Under Section 141,” thefederalregister.org (October 27, 2015), https://thefederalregister.org/documents/2015-27319/general-allocation-and-accounting-regulations-under-section-141.