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TREAS/IRS RIN: 1545-AL57 Publication ID: Spring 1996 
Title: Certain Publicly Traded Partnerships Treated as Corporations 
Abstract: The regulations will provide rules relating to the classification of publicly traded partnerships. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
CFR Citation: 26 CFR 301    26 CFR 1   
Legal Authority: 26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  05/02/1995  60 FR 21475   
Hearing  07/31/1995  60 FR 21475   
Final Action TD 8629  12/04/1995  60 FR 62026   
Additional Information: PS-13-88. ^PDrafting attorney: Christopher T. Kelley (202) 622-3080. ^PReviewing attorney: William P. O'Shea (202) 622-3070. ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Christopher Kelley
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3070