1545-BE98 202504 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

The final regulations will provide guidance under sections 704, 734, 743, and 755 as amended by the American Jobs Creation Act of 2004, regarding the disallowance of certain partnership loss transfers, and no reduction of basis in stock held by a partnership in a corporate partner.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant 26 CFR 1 26 U.S.C. 704 26 U.S.C. 734 26 U.S.C. 743 26 U.S.C. 755 26 U.S.C. 7805 No NPRM 01/16/2014 79 FR 3042 NPRM Comment Period End 04/16/2014 Final Action 05/00/2026 REG-144468-05 Drafter attorney: Anthony P. Sacco (202) 317-5805 Reviewer attorney: Joy C. Spies (202) 317-5020 Treasury attorney: Drew Tidwell (202) 890-7687 CC:PT&E No None No No No No Anthony Sacco P. Attorney 1545 Internal Revenue Service IRS 202 317-5805 anthony.p.sacco@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5007, Washington DC 20224