1545-BD71 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Determination of Distributive Shares When a Partner's Interest Changes Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 706 26 USC 7805 No NPRM 04/14/2009 74 FR 17119 NPRM Comment Period End 07/13/2009 Final Action 12/00/2014 REG-144689-04 Drafting attorney: Benjamin Weaver (202) 317-6769 Reviewing attorney: Laura C. Fields (202) 317-6850 Treasury attorney: Craig Gerson (202) 622-0180 CC:PSI No No None No No No No Benjamin Weaver H. 1545 Internal Revenue Service IRS 202 317-6850 202 317-6727 benjamin.h.weaver@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5002, Washington DC 20224