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TREAS/IRS RIN: 1545-BE98 Publication ID: Spring 2014 
Title: Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner 
Abstract: These proposed regulations intend to provide guidance under sections 704, 734, 743, and 755 as amended by the American Jobs Creation Act of 2004, regarding the disallowance of certain partnership loss transfers, and no reduction of basis in stock held by a partnership in a corporate partner. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 704    26 USC 734    26 USC 743    26 USC 755    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/16/2014  79 FR 3042   
NPRM Comment Period End  04/16/2014 
Final Action  12/00/2014 
Additional Information: REG-144468-05 Drafting attorney: Wendy L. Kribell (202) 317-5033 Reviewing attorney: Joy C. Spies (202) 317-5020 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Wendy L. Kribell
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 317-5033
Fax:202 317-6728

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