Comment on FR Doc # 2010-20061

Document ID: IRS-2010-0024-0003
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: November 10 2010, at 12:00 AM Eastern Standard Time
Date Posted: November 15 2010, at 12:00 AM Eastern Standard Time
Comment Start Date: August 13 2010, at 12:00 AM Eastern Standard Time
Comment Due Date: November 12 2010, at 11:59 PM Eastern Standard Time
Tracking Number: 80b8699b
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This is comment on Proposed Rule

Application of Section 108(i) to Partnerships and S Corporations

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Attached please find comments from the National Association of Real Estate Investment Trusts (NAREIT) with respect to proposed (and temporary) regulations (REG–144762-09) under section 108(i) of the Internal Revenue Code of 1986, as amended (Code), which primarily affect partnerships and S corporations regarding, among other things, the acceleration of deferred discharge of indebtedness (COD) income (deferred COD income) under section 108(i)(5)(D).

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Comment on FR Doc # 2010-20061

Title:
Comment on FR Doc # 2010-20061

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Related Comments

Total: 3

Comment on FR Doc # 2010-20061
Public Submission Posted: 11/15/2010 ID: IRS-2010-0024-0003

Comment Period Closed
Nov 12,2010 11:59 PM ET

APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS
Public Submission Posted: 11/16/2010 ID: IRS-2010-0024-0004

Comment Period Closed
Nov 12,2010 11:59 PM ET

APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS
Public Submission Posted: 02/01/2012 ID: IRS-2010-0024-0005

Comment Period Closed
Nov 12,2010 11:59 PM ET