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TREAS/IRS RIN: 1545-BD71 Publication ID: Spring 2011 
Title: Regulations Under Section 706 Regarding Determination of Distributive Shares When a Partner's Interest Changes 
Abstract: This regulation will provide rules regarding the determination of a partner's distributive share when the partner's interest changes. 
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 706    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/14/2009  74 FR 17119   
NPRM Comment Period End  07/13/2009    
Final Action  12/00/2011    
Additional Information: REG-144689-04 Drafting attorneys: Laura C. Fields (202) 622-3050 and Michala P. Irons (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 Treasury attorney: Robert Crnkovich (202) 622-0843 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Laura C. Fields
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: laura.c.fields@irscounsel.treas.gov

Benjamin H. Weaver
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5012,
Washington, DC 20224
Phone:202 317-6024
Fax:855 591-7864
Email: benjamin.h.weaver@irscounsel.treas.gov