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IRS Issues Final Regs on Look-Through for Nonregistered Partnerships

FEB. 28, 2005

T.D. 9185

DATED FEB. 28, 2005
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For REG-163974-02, see Doc 2003-17727 or 2003 TNT

    149-30.

    For a related Treasury news release, see Doc 2005-4051.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-4019
  • Tax Analysts Electronic Citation
    2005 TNT 39-10
  • Magazine Citation
    Tax Notes, Mar. 7, 2005, p. 1148
    106 Tax Notes 1148 (Mar. 7, 2005)
Citations: T.D. 9185

The IRS has issued final regulations that remove a look-through rule applying to assets of a nonregistered partnership for purposes of satisfying the diversification requirements of section 817(h). (T.D. 9185) Doc 2005-4019 [PDF]; 2005 TNT 39-10 2005 TNT 39-10: IRS Final Regulations

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For REG-163974-02, see Doc 2003-17727 or 2003 TNT

    149-30.

    For a related Treasury news release, see Doc 2005-4051.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-4019
  • Tax Analysts Electronic Citation
    2005 TNT 39-10
  • Magazine Citation
    Tax Notes, Mar. 7, 2005, p. 1148
    106 Tax Notes 1148 (Mar. 7, 2005)
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