Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25) | Federal Regulations · Congress.wiki

Rulemaking

IRS

RIN 1545-BR57

Open for Comments

IRS-2026-0265

Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)

CC:PSI

Documents

Comments

Description

This document proposes to remove regulations identifying certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.

Key Dates

Comment Period OpensMar 6, 2026

Comment Period ClosesApr 7, 2026

Documents

Type	Title	Posted	Comments	Status
Proposed Rule	Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest FR Doc: 2026-04432	Mar 6, 2026	10

Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)

Description

Key Dates

Documents

Comment Statistics

Keywords