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Bulletin No. 2000–41 October 10, 2000

Internal Revenue Bulletin 2000-41 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8902, page 323. Final regulations interpret the look-through provisions of section 1(h) of the Code (relating to collectibles and section 1250 capital gain) when an interest in a pass-thru entity is sold or exchanged and provide rules for dividing the holding period of an interest in a partnership.

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▸Contents — Internal Revenue Bulletin 2000-41
Internal Revenue Bulletin 2000-41

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