Internal Revenue Bulletin: 2013-6 |
February 4, 2013 |
Table of Contents
- T.D. 9607
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions and Summary of Comments
- 1. Elimination of the current de minimis partner rule
- 2. Alternative approaches
- a. Modification of current de minimis partner rule
- b. Reasonable assumptions approach
- c. Safe harbor presumptions
- d. Deemed satisfaction of section 704(b) in limited situations
- e. Other alternative approaches
- 3. Effective/Applicability date
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
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