United States Government Publishing Office
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United States
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government publication
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FR
Regulatory Information
1998_register
executive
2010-09-24
article
Adjustments Following Sales of Partnership Interests
Proposed Rules
D09002ee1be364198
D09002ee1be36422a
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document changes the time and location of the public hearing and extends the date by which commentators should submit requests to speak on proposed regulations relating to the optional adjustments to the basis of partnership property following certain transfers of partnership interests under section 743, the calculation of gain or loss under section 751(a) following the sale or exchange of a partnership interest, the allocation of basis adjustments among partnership assets under section 755, the allocation of a partner's basis in its partnership interest to properties distributed to the partner by the partnership under section 732(c), and the computation of a partner's proportionate share of the adjusted basis of depreciable property (or depreciable real property) under section 1017. In addition, this document announces that persons wishing to testify who are outside the Washington, DC area will be able to make their presentations from a remote teleconference site in Los Angeles, CA.
63 FR 41754
https://www.govinfo.gov/app/details/FR-1998-08-05/98-20941
98-20941
fr05au98-27
RIN 1545-AS39
4830-01-U
REG-209682-94
https://www.govinfo.gov/app/details/FR-1998-08-05/98-20941
https://www.govinfo.gov/content/pkg/FR-1998-08-05/html/98-20941.htm
https://www.govinfo.gov/content/pkg/FR-1998-08-05/pdf/98-20941.pdf
2 p.
41754
41755
63 FR 41754
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AS39
RIN 1545-AS39
Adjustments Following Sales of Partnership Interests; Federal Register Vol. 63, Issue
PRORULE
98-20941
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1998-08-27
1998-09-10
REG-209682-94
4830-01-U
98-20941
Change of time and location of public hearing, and extension of time to request to speak.
This document changes the time and location of the public hearing and extends the date by which commentators should submit requests to speak on proposed regulations relating to the optional adjustments to the basis of partnership property following certain transfers of partnership interests under section 743, the calculation of gain or loss under section 751(a) following the sale or exchange of a partnership interest, the allocation of basis adjustments among partnership assets under section 755, the allocation of a partner's basis in its partnership interest to properties distributed to the partner by the partnership under section 732(c), and the computation of a partner's proportionate share of the adjusted basis of depreciable property (or depreciable real property) under section 1017. In addition, this document announces that persons wishing to testify who are outside the Washington, DC area will be able to make their presentations from a remote teleconference site in Los Angeles, CA.
The public hearing is being held on Thursday, September 10, 1998, beginning at 1 p.m. (EDT). Requests to speak and outlines of oral comments must be received by Thursday, August 27, 1998.
LaNita VanDyke of the Regulations Unit, Assistant Chief Counsel (Corporate), (202) 622-7180 (not a toll- free number).
Federal Register
Vol. 63, no. 150
Office of the Federal Register, National Archives and Records Administration
1998-08-05
continuing
daily
deposited
born digital
259 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1998-08-05
P0b002ee180a4fb2a
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
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https://www.govinfo.gov/app/details/FR-1998-08-05
https://www.govinfo.gov/content/pkg/FR-1998-08-05/pdf/FR-1998-08-05.pdf
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41707
41955
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2010-09-24
2023-05-17
FR-1998-08-05
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FR
FR-1998-08-05
63
150