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Finanse publiczne · 09/01/1995

IRS Proposes Regulations on Gain or Loss Recognition for Partnership Distributions

The Internal Revenue Service (IRS) has released proposed regulations on recognizing gains or losses by contributing partners when distributing contributed property or other assets, affecting partnerships and their partners, as part of the Revenue Reconciliation Act of 1989 and the Energy Policy Act of 1992.

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