Proposed Rule2024-06136
Transactions Between Related Persons and Partnerships; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 22, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document corrects a notice of proposed rulemaking (REG- 131756-11) published in the Federal Register on November 27, 2023, containing proposed regulations that would update regulations regarding whether persons are treated as related persons who are subject to certain special rules pertaining to transactions with partnerships.
Full Text
<html>
<head>
<title>Federal Register, Volume 89 Issue 57 (Friday, March 22, 2024)</title>
</head>
<body><pre>
[Federal Register Volume 89, Number 57 (Friday, March 22, 2024)]
[Proposed Rules]
[Page 20371]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-06136]
[[Page 20371]]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-131756-11]
RIN 1545-BL51
Transactions Between Related Persons and Partnerships; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; correction.
-----------------------------------------------------------------------
SUMMARY: This document corrects a notice of proposed rulemaking (REG-
131756-11) published in the Federal Register on November 27, 2023,
containing proposed regulations that would update regulations regarding
whether persons are treated as related persons who are subject to
certain special rules pertaining to transactions with partnerships.
DATES: Written or electronic comments were to be received by February
26, 2024.
ADDRESSES: Commenters were strongly encouraged to submit public
comments electronically.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
relating to section 267, Livia Piccolo, (202) 317-7007 (not a toll-free
number); concerning the proposed regulation relating to section 707,
Charles D. Wien, (202) 317-5279 (not a toll-free number); concerning
submissions of comments or the public hearing, Vivian Hayes, (202) 317-
6901 (not toll-free number) or by email to <a href="/cdn-cgi/l/email-protection#5f2f2a3d33363c373a3e2d3631382c1f362d2c71383029"><span class="__cf_email__" data-cfemail="a2d2d7c0cecbc1cac7c3d0cbccc5d1e2cbd0d18cc5cdd4">[email protected]</span></a>
(preferred).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-131756-11) that is the
subject of this correction is under sections 267 and 707 of the Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-131756-11)
contains an error that needs to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-131756-11) that
is the subject of FR Doc. 2023-25715, published on November 27, 2023,
is corrected on page 82792, in the third column, by correcting the
fifth line of the heading to read ``1545-BL51''.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2024-06136 Filed 3-21-24; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on March 22, 2024.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.