All regulations
Rulemaking
IRS
RIN 1545-BR54
Open for Comments
IRS-2025-0169
Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25)
CC:PTE
Documents
2
Comments
1
Description
This document contains proposed regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables. The proposed regulations affect partnerships.
Key Dates
Comment Period OpensAug 19, 2025
Comment Period ClosesSep 19, 2025
Documents
| Type | Title | Status |
|---|---|---|
Final Rule | FR Doc: 2026-10116 |
Comment Statistics
Total Comments
1
Keywords
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Data from Regulations.gov