1545-BE98 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 Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No Undetermined 26 CFR 1 26 USC 704 26 USC 734 26 USC 743 26 USC 755 26 USC 7805 No NPRM 01/16/2014 79 FR 3042 NPRM Comment Period End 04/16/2014 Final Action 12/00/2015 REG-144468-05 Drafting attorney: Wendy L. Kribell (202) 317-5033 Reviewing attorney: Joy C. Spies (202) 317-5020 CC: PSI No Undetermined Undetermined No No No Wendy Kribell L. 1545 Internal Revenue Service IRS 202 317-5033 855 591-7864 wendy.l.kribell@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5010, Washington DC 20224