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TREAS/IRS RIN: 1545-BD71 Publication ID: Fall 2015 
Title: 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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 706    26 U.S.C. 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, Completed by TD 9728  08/03/2015  80 FR 45865   
Final Action Effective  08/03/2015 
Additional Information: 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
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:
Benjamin H. Weaver
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727
Email: benjamin.h.weaver@irscounsel.treas.gov