Department of the Treasury
Internal Revenue Service
- 26 CFR Part 1
- [REG-131756-11]
- RIN 1545-BL51
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking; correction.
SUMMARY:
This document corrects a notice of proposed rulemaking (REG-131756-11) published in the Federal Register on November 27, 2023, containing proposed regulations that would update regulations regarding whether persons are treated as related persons who are subject to certain special rules pertaining to transactions with partnerships.
DATES:
Written or electronic comments were to be received by February 26, 2024.
ADDRESSES:
Commenters were strongly encouraged to submit public comments electronically.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations, relating to section 267, Livia Piccolo, (202) 317-7007 (not a toll-free number); concerning the proposed regulation relating to section 707, Charles D. Wien, (202) 317-5279 (not a toll-free number); concerning submissions of comments or the public hearing, Vivian Hayes, (202) 317-6901 (not toll-free number) or by email to publichearings@irs.gov (preferred).