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Partnership Transactions Involving Equity Interests of a Partner (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Partnership Transactions Involving Equity Interests of a Partner (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Partnership Transactions Involving Equity Interests of a Partner (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations affect partnerships and their partners. The text of these temporary regulations serves as the text of proposed regulations (REG-149518-03) published in the Proposed Rules section in this issue of the Federal Register. This book contains: - The complete text of the Partnership Transactions Involving Equity Interests of a Partner (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section