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Article: T.D. 9009

Article from:
United States. Internal Revenue Bulletin
Article date:
August 19, 2002
Author:
Copyright

Section 706.-Taxable Years of Partner and Partnership

26 CFR 1.706nl: Taxable years of partner and partnership.

DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part I

Taxable Years of Partner and Partnership; Foreign Partners

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations and removal of temporary regulations.

SUMMARY: This document contains final regulations on the taxable year of a partnership with foreign partners and taxexempt partners. The final regulations provide that in certain circumstances the taxable year of a partnership will be determined without regard to the taxable year of certain foreign partners and certain tax-exempt partners.

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