Finanse publiczne · 3.08.2015

Determination of Distributive Share When Partner's Interest Changes

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.

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

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