Rule
Published May 20, 2026
91 FR 29362
Returns Relating to Sales or Exchanges of Certain Partnership Interests
This document contains final regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.
What this item does
The short version, using the agency's own summary text.
This document contains final regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.
Final regulations.
Important dates
The dates that matter most for this item.
Published
May 20, 2026
Starts
May 20, 2026
Who published it
The agencies listed in the official filing.
Internal Revenue Service
Federal rulebook sections mentioned
These are the parts of the Code of Federal Regulations cited in the filing.
Title 26, Part 1