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TREAS/IRS RIN: 1545-BJ33 Publication ID: Spring 2025 
Title: Definition of Limited Partner for Material Participation 
Abstract:

Regulations amend section 1.469-5T(e)(3)(i) to revise the definition of limited 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. 469    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/28/2011  76 FR 72875   
NPRM Comment Period End  02/27/2012 
Final Action  05/00/2026 
Additional Information: REG-109369-10 Drafter attorney: Mark C. Frantz, Jr. (202) 317-6780 Reviewer attorney: Joy C. Spies (202) 317-6850 Treasury attorney: Drew Tidwell (202) 890-7687 CC:PT&E
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:
Mark C. Frantz, Jr
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5009,
Washington, DC 20224
Phone:202 317-6780
Fax:855 591-7864
Email: mark.c.frantz@irscounsel.treas.gov