2024-28371. Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner  

  • Total receipts/positive income (2022) Percentage of filers
    Under $5 Million 7
    $5 Million to $10 Million 2
    $10 Million to $25 Million 4
    Over $25 Million 87

Document Information

Published:
12/11/2024
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Notice of proposed rulemaking.
Document Number:
2024-28371
Dates:
Written or electronic comments and requests for a public hearing must be received by March 11, 2025.
Pages:
99782-99790 (9 pages)
Docket Numbers:
REG-117213-24
RINs:
1545-BR37
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2024-28371.pdf
CFR: (1)
26 CFR 1