Regulacje i polityka gospodarcza · 06/11/2007

Partner's Distributive Share; Correction

This document contains corrections to the notice of proposed regulations (REG-143397-05) that was published in the Federal Register on Wednesday, August 22, 2007 (72 FR 46932) concerning the application of sections 704(c)(1)(B) and 737 to distributions of property after two partnerships engage in an assets-over merger. The proposed regulations affect partnerships and their partners.