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TREAS/IRS RIN: 1545-BJ72 Publication ID: Spring 2011 
Title: Modification of Special Aggregation Rule for Securities Partnerships 
Abstract: These proposed regulations provide modification of special aggregation rule for securities partnerships in section 1.704-3(e)(3). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 704    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-132618-10 Drafting attorney: Michala P. Irons (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 Treasury attorney: Cornelia J. Schnyder (202) 622-3442 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
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5012,
Washington, DC 20224
Phone:202 317-6024
Fax:855 591-7864
Email: benjamin.h.weaver@irscounsel.treas.gov