This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are 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.
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Allocable Cash Basis and Tiered Partnership Items; Correction
This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The pro...
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80 FR 66485
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“Allocable Cash Basis and Tiered Partnership Items; Correction,” thefederalregister.org (October 29, 2015), https://thefederalregister.org/documents/2015-27609/allocable-cash-basis-and-tiered-partnership-items-correction.