Data / Federal rules / 2024-27840
Recourse Partnership Liabilities and Related Party Rules
The Internal Revenue Service published this final rule in the Federal Register on December 2, 2024. It took effect on December 2, 2024.
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What the agency says
This document contains final regulations relating to recourse liabilities of a partnership and special rules for related persons. These regulations affect partnerships and their partners.
Key facts
- Document number
- 2024-27840
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 2, 2024
- Takes effect
- December 2, 2024
- Dates
- Effective date: These regulations are effective on December 2, 2024.
- Docket
- TD 10014
- Regulation ID (RIN)
- 1545-BL21
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 9
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.