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TREAS/IRS RIN: 1545-BE98 Publication ID: Spring 2025 
Title: Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner 
Abstract:

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.

 
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: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1   
Legal Authority: 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   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/16/2014  79 FR 3042   
NPRM Comment Period End  04/16/2014 
Final Action  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Anthony P. Sacco
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5007,
Washington, DC 20224
Phone:202 317-5805
Email: anthony.p.sacco@irscounsel.treas.gov