Finanse publiczne · 26.01.2015

Certain Distributions Treated as Sales or Exchanges; Correction

This document contains corrections to a notice of proposed rulemaking (REG-151416-06) that was published in the Federal Register on Monday, November 3, 2014 (79 FR 65151), that prescribe how a partner should measure its interest in a partnership's unrealized receivables and inventory items, and that provide guidance regarding the tax consequences of a distribution that causes a reduction in that interest.