Final Regs. Remove De Minimis Partner Rule

The IRS issued final regulations that remove the de minimis partner rule from Regs. Sec. 1.704-1(b)(2)(iii)(e).

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/dFf-x1qatXw/20121226.aspx

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