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Income Tax -- T.D. 8906, Page 470

OCT. 31, 2000

T.D. 8906; 65 F.R. 64888-64890

DATED OCT. 31, 2000

DOCUMENT ATTRIBUTES

Institutional Authors
Internal Revenue Service
Cross-Reference
For a summary of REG-103831-99, see Tax Notes, Jan. 17, 2000, p. 338;

for the full text, see Doc 2000-1700 (4 original pages), 2000 TNT 12-

24, or H&D, Jan. 13, 2000, p. 550.

This document appeared in TNT as 2000 TNT 211-14 and in the AccServ &

Microfiche as Doc 2000-28068 (14 original pages).
Code Sections
Section 752
Section 704(c)
Subject Area/Tax Topics
Partnership taxation
Index Terms
partnerships, liabilities
partnerships, contributions, property
Jurisdictions
United States
Language
English
Tax Analysts Document Number
Doc 2000-28166 (3 original pages)
Magazine Citation
Tax Notes, Nov. 20, 2000, p. 1013
89 Tax Notes 1013 (Nov. 20, 2000)

Citations: T.D. 8906; 65 F.R. 64888-64890

The Bulletin contains final regulations on the allocation of nonrecourse liabilities by a partnership. (For prior coverage, see Tax Notes, Nov. 6, 2000, p. 735.)

Full Text Citations: 2000-46 IRB 470; Doc 2000-28166 (3 original pages); 2000 TNT 215-8 ; H&D, Oct. 31, 2000, p. 1189

DOCUMENT ATTRIBUTES

Institutional Authors
Internal Revenue Service
Cross-Reference
For a summary of REG-103831-99, see Tax Notes, Jan. 17, 2000, p. 338;

for the full text, see Doc 2000-1700 (4 original pages), 2000 TNT 12-

24, or H&D, Jan. 13, 2000, p. 550.

This document appeared in TNT as 2000 TNT 211-14 and in the AccServ &

Microfiche as Doc 2000-28068 (14 original pages).
Code Sections
Section 752
Section 704(c)
Subject Area/Tax Topics
Partnership taxation
Index Terms
partnerships, liabilities
partnerships, contributions, property
Jurisdictions
United States
Language
English
Tax Analysts Document Number
Doc 2000-28166 (3 original pages)
Magazine Citation
Tax Notes, Nov. 20, 2000, p. 1013
89 Tax Notes 1013 (Nov. 20, 2000)

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