This document contains corrections to final regulations (TD 9728) that were published in the Federal Register on Monday, August 3, 2015 (80 FR 45865). The final regulations are 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.
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Determination of Distributive Share When Partner's Interest Changes; Correction
This document contains corrections to final regulations (TD 9728) that were published in the Federal Register on Monday, August 3, 2015 (80 FR 45865). The final regulations are ...
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80 FR 68243
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“Determination of Distributive Share When Partner's Interest Changes; Correction,” thefederalregister.org (November 4, 2015), https://thefederalregister.org/documents/2015-28015/determination-of-distributive-share-when-partner-s-interest-changes-correction.