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Determination of Distributive Share When Partner's Interest Changes (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Determination of Distributive Share When Partner's Interest Changes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Determination of Distributive Share When Partner's Interest Changes (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations 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. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners. This book contains: - The complete text of the Determination of Distributive Share When Partner's Interest Changes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section