122855 Today

These regulations concern the allocation of partnership liabilities under Section 707 (disguised sales) and Section 752 (recourse liabilities) of the Internal Revenue Code.

In the United States, refers to a significant set of proposed regulations issued by the Internal Revenue Service (IRS) . 122855

SEC File Number 801-122855 identifies a specific investment adviser registered with the Securities and Exchange Commission. 122855

They specifically address how "bottom-dollar payment obligations" (guarantees that only cover a portion of a debt) are treated. The IRS generally refuses to recognize these for the purpose of creating "basis" for a partner unless specific conditions are met. 122855

The number also serves as a part or model number for various consumer and industrial goods:

"A Transgender Economist's Guide to Writing About Transgender and Gender Diverse People" .