federal_register: 96-32670
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 96-32670 | Treatment of Obligation-Shifting Transactions | Proposed Rule | This document contains proposed regulations relating to the treatment of certain multiple-party financing transactions in which one party realizes income from leases or similar agreements and another party claims deductions related to that income. In order to prevent tax avoidance, the proposed regulations recharacterize these transactions in a manner that clearly reflects income. The proposed regulations affect only persons that engage in these transactions. The regulations generally do not apply to routine transactions lacking characteristics of tax avoidance. This document also provides notice of a public hearing on the proposed regulations. | 1996-12-27 | 1996 | 12 | https://www.federalregister.gov/documents/1996/12/27/96-32670/treatment-of-obligation-shifting-transactions | https://www.govinfo.gov/content/pkg/FR-1996-12-27/pdf/96-32670.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations relating to the treatment of certain multiple-party financing transactions in which one party realizes income from leases or similar agreements and another party claims deductions related to that income. In... |