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bulletin Internal Revenue›Bulletin No. 2000–7 February 14, 2000

ADMINISTRATIVE

Internal Revenue Bulletin 2000-7 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–100163–00, PAGE 633. Proposed regulations under section 197 of the Code provide guidance on how the anti-churning rules of section 197(f) apply to partnership transactions involving sections 732(b) and 734(b). A public hearing is scheduled for May 24, 2000.

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2000-7
Internal Revenue Bulletin 2000-7

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