Baker Botts Corporate Series: The New Partnership Disguised Sale and Liability Allocation Rules


On October 5, 2016, the IRS and the Department of the Treasury published Final Regulations, Temporary Regulations and Proposed Regulations governing so-called “disguised sales” of property from a partner to a partnership and allocations of partnership liabilities among partners. This complex new package of regulations replaces proposed regulations on this subject matter published in 2014.

Please join Baker Botts tax partners Mike Bresson, James Chenoweth and Stephen Marcus as they discuss these new regulations and the implications for planning partnership transactions.

If you have any questions, or would like to register, please contact Sarah Hall.

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2018 Texas Federal Tax Institute

Baker Botts is a sponsor of the 2018 Texas Federal Tax Institute in San Antonio, Texas on June 6-8, 2018.

31st Annual University of Texas Technology Law Conference

On May 24-25th, Austin Corporate Partner and local department chair, Jordan Herman, will discuss Key Considerations in the Acquisition of Private Technology Companies and San Francisco Corporate Partner, Samuel Dibble, will discuss Distributed Ledger Technology at the University of Texas 31st Annual Technology Law Conference. 

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