Internal Revenue Bulletin:  2014-8 

February 17, 2014 

INCOME TAX


Table of Contents

REG–119305–11REG–119305–11

These proposed regulations under section 707 of the Code relate to disguised sales of property to or by a partnership and under section 752 relating to the treatment of partnership liabilities. The proposed regulations address certain deficiencies and technical ambiguities in the section 707 regulations and certain issues in determining partners’ shares of liabilities under section 752. Written or electronic comments and requests for a public hearing must be received by April 30, 2014.


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