Finanse publiczne · 24/07/2024

IRS Corrects Proposed Regulations on Partnership Related-Party Basis Adjustment Transactions

The IRS has corrected a proposed rulemaking published in the Federal Register on June 18, 2024, which aimed to identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.

Source: Federal Register — Department of the TreasuryOpen original release →

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